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June 26, 2026

The DTAA between Bahrain and Syria applies to taxes on income. The treaty establishes a permanent establishment (PE) threshold of six months for building sites, construction projects, or the furnishing of services. It provides that dividends paid to a resident of the other state are taxable only in that recipient's state of residence, exempting them from source-state tax. However, interest payments are subject to a 10% withholding tax in the source state, while royalties face a higher withholding tax rate of 18%. These provisions regulate the taxing rights of each country on cross-border income.

Convention between the Government of the State of BAHRAIN and the Government of SYRIAN ARAB REPUBLIC for the Avoidance of Double Taxation and the Prevention of Tax Evasion with respect to Taxes on Income and on Capital

The Government of the State of Bahrain and the Government of the State of the Syrian Arab Republic, desiring to strengthen their mutual economic relations by concluding a Convention between the Government of The State of Bahrain and the Government of Syrian Arab Republic for the Avoidance of Double Taxation and the Prevention of Tax Evasion with respect to Taxes on Income,

Have agreed on the following :-

Contents

Article 1 - Personal Scope

Article 2 - Taxes Covered by the Convention

Article 3 - General Definitions

Article 4 - Resident

Article 5 - Permanent Establishment

Article 6 - Income from Immovable Property

Article 7 - Business Profits

Article 8 - Shipping and Air Transport

Article 9 - Associated Enterprises

Article 10 - Dividends

Article 11 - Interest

Article 12 - Royalties

Article 13 - Capital Gains

Article 14 - Independent Personal Services

Article 15 - Dependent Personal Services

Article 16 - Remuneration of Members of the Board of Directors

Article 17 - Artists and Sportsmen

Article 18 - Pensions

Article 19 - Government Service

Article 20 - Students and Apprentice

Article 21 - Teachers and Researchers

Article 22 - Other Income

Article 23 - Elimination of Double Taxation

Article 24 - Non-Discrimination

Article 25 - Mutual Agreement Procedure

Article 26 - Exchange of Information

Article 27 - Miscellaneous Provisions

Article 28 - Diplomatic Agents and Consular Officers

Article 29 - Entry into Force

Article 30 - Duration and Expiry

Article 1
Personal Scope

This Convention shall apply to persons who are residents of either or both of these two States.

Article 1Personal Scope

Article 2Taxes Covered by the Convention

Article 1
Personal Scope

Article 2
Taxes Covered by the Convention