On 23 June 2025, Bahrain King Hamad bin Isa Al Khalifa approved Law No. 28 of 2025 for the ratification of the pending income tax treaty with Oman (BNA release). The treaty, signed 15 January 2025, is the first of its kind between the two countries. It will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.