Bahrain's National Bureau for Revenue (NBR) has published an updated List of Zero-rated Basic Food Items. The list contains 118 food items in the following main categories:
- Meat and fish;
- Vegetables and fruits;
- Coffee, tea, cardamom;
- Cereal/grains;
- Sugar;
- Food preparations for children;
- Dairy and its derivatives;
- Water;
- Salt;
- Olive oil and its fractions, whether or not refined, but not chemically modified;
- Fresh eggs; and
- Bread.
The list was published on 12 September 2024.