During its 27th session on 19 April 2026, the Bahrain Shura Council (upper house of the National Assembly) approved the law for the ratification of the pending income tax treaty with Jersey. The treaty, signed 16 September 2025, is the first of its kind between the two jurisdictions. 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.