• Voters queue outside a polling station on Muharraq island. Bahrainis will choose from more than 500 candidates, including 94 women, in elections to the 40-seat lower house of parliament and the municipality council. All photos: AFP
    Voters queue outside a polling station on Muharraq island. Bahrainis will choose from more than 500 candidates, including 94 women, in elections to the 40-seat lower house of parliament and the municipality council. All photos: AFP
  • Bahraini poll clerks prepare to receive voters at a polling station on the island of Muharraq, north of the capital Manama, during parliamentary elections, on November 12, 2022. - More than 330 candidates, including a record 73 women, are competing to join the 40-seat council of representatives, the lower house of parliament that advises King Hamad bin Isa Al-Khalifa, who has ruled since his father died in March 1999. (Photo by AFP)
    Bahraini poll clerks prepare to receive voters at a polling station on the island of Muharraq, north of the capital Manama, during parliamentary elections, on November 12, 2022. - More than 330 candidates, including a record 73 women, are competing to join the 40-seat council of representatives, the lower house of parliament that advises King Hamad bin Isa Al-Khalifa, who has ruled since his father died in March 1999. (Photo by AFP)
  • Clerks prepare ballot boxes at a polling station on the island of Muharraq, north of Manama.
    Clerks prepare ballot boxes at a polling station on the island of Muharraq, north of Manama.
  • More than 344,000 Bahrainis are eligible to vote in the elections.
    More than 344,000 Bahrainis are eligible to vote in the elections.
  • Men arrive to vote at a polling station on the Bahraini island of Muharraq.
    Men arrive to vote at a polling station on the Bahraini island of Muharraq.
  • Bahraini women register to vote at a polling station on the island of Muharraq, north of the capital Manama, during parliamentary elections, on November 12, 2022. - More than 330 candidates, including a record 73 women, are competing to join the 40-seat council of representatives, the lower house of parliament that advises King Hamad bin Isa Al-Khalifa, who has ruled since his father died in March 1999. (Photo by AFP)
    Bahraini women register to vote at a polling station on the island of Muharraq, north of the capital Manama, during parliamentary elections, on November 12, 2022. - More than 330 candidates, including a record 73 women, are competing to join the 40-seat council of representatives, the lower house of parliament that advises King Hamad bin Isa Al-Khalifa, who has ruled since his father died in March 1999. (Photo by AFP)
  • On Saturday, Bahrainis voted for both parliament and municipal authorities.
    On Saturday, Bahrainis voted for both parliament and municipal authorities.
  • Bahrainis first voted 20 years ago and the Citizens for Bahrain website said women and young people are casting their votes in increasing numbers.
    Bahrainis first voted 20 years ago and the Citizens for Bahrain website said women and young people are casting their votes in increasing numbers.
  • While Bahrainis vote on Saturday, citizens overseas voted on Tuesday, and election officials say polling abroad is up on the figures from 2018.
    While Bahrainis vote on Saturday, citizens overseas voted on Tuesday, and election officials say polling abroad is up on the figures from 2018.
  • Bahrainis are voting for a parliament that will include eight new faces. Fawzia Zainal, who was elected Bahrain’s first female parliament speaker in 2018, is among seven MPs who are not seeking re-election, while one MP was barred from contesting.
    Bahrainis are voting for a parliament that will include eight new faces. Fawzia Zainal, who was elected Bahrain’s first female parliament speaker in 2018, is among seven MPs who are not seeking re-election, while one MP was barred from contesting.
  • Bahraini voters at a polling station on the island of Muharraq. A decision to double the rate of VAT is a contentious one at this election.
    Bahraini voters at a polling station on the island of Muharraq. A decision to double the rate of VAT is a contentious one at this election.
  • Voter turnout in 2018 was 67 per cent, the highest level since Bahrain became a constitutional monarchy in 2002. Surveys suggest the turnout on Saturday could be as high as 70 per cent.
    Voter turnout in 2018 was 67 per cent, the highest level since Bahrain became a constitutional monarchy in 2002. Surveys suggest the turnout on Saturday could be as high as 70 per cent.

Bahrain reports record turnout in parliamentary and municipal elections


Ismaeel Naar
  • English
  • Arabic

Bahrain confirmed a 73 per cent record voter turnout in its biggest parliamentary election yet on Saturday, in which more than 500 candidates vied for the 40-seat National Assembly and 30-seat municipal council.

The high number of candidates led to a need for run-offs in many electoral districts, with only six candidates able to win outright by getting more than 50 per cent of votes.

The second round of voting between the two highest-polling candidates in 34 districts will be held next Saturday.

The next parliament could include 10 women, up from six currently, as incumbent Zainab Abdelamir was among the six candidates who won outright, while nine other women will be contesting the run-offs.

Eight incumbents, including three women, lost their seats during the first round of voting on Saturday.

“The electoral process went smoothly and witnessed a high turnout, and there were no problems in the organisation, especially since Bahrain has accumulated experiences and competencies in the field of organising elections,” said Nawaf Hamza, chairman of Bahrain’s high elections committee.

Bahraini poll clerks prepare to receive voters at a polling station on the island of Muharraq, north of the capital Manama. AFP
Bahraini poll clerks prepare to receive voters at a polling station on the island of Muharraq, north of the capital Manama. AFP

Election saboteurs targeted official websites in Bahrain just hours before the start of a parliamentary election, the Interior Ministry said. The ministry did not identify the websites targeted, but the state-run Bahrain News Agency and the website for Bahrain’s Parliament could not be reached online.

“Hackers attempted to sabotage our elections but it was a very weak attempt and thankfully it did not affect any of the electoral process," Justice Minister Nawaf Al Maawda told reporters. "The Bahraini citizen is politically conscious enough to go ahead with the vote and the huge voter turnout is proof of that.”

The participation level in Saturday's vote was the highest in the country’s history since Bahrain became a constitutional monarchy in 2002. Voter turnout in 2018 was 67 per cent.

“Although we are still considered a young democracy, there is a high level of enthusiasm among Bahrainis towards the elections and this is reflected through the high number of candidates,” Mohammed Al Sayed, a founding member of the Citizens for Bahrain website, told The National.

Mr Al Sayed said there was a higher number of candidates in opposition-leaning constituencies, where many stayed away from the elections in 2014 and 2018.

A key issue in this election was VAT, after Bahraini legislators approved a bill last year to double the tax from 5 per cent to 10 per cent, with many of those who voted in favour facing a backlash from their constituents.

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Tips for used car buyers
  • Choose cars with GCC specifications
  • Get a service history for cars less than five years old
  • Don’t go cheap on the inspection
  • Check for oil leaks
  • Do a Google search on the standard problems for your car model
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  • Check the vehicle’s condition. You don’t want to buy a car that’s a good deal but ends up costing you Dh10,000 in repairs every month
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Tarek Kabrit, chief executive of Seez, and Imad Hammad, chief executive and co-founder of CarSwitch.com

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ENGLAND SQUAD

Team: 15 Mike Brown, 14 Anthony Watson, 13 Ben Te'o, 12 Owen Farrell, 11 Jonny May, 10 George Ford, 9 Ben Youngs, 1 Mako Vunipola, 2 Dylan Hartley, 3 Dan Cole, 4 Joe Launchbury, 5 Maro Itoje, 6 Courtney Lawes, 7 Chris Robshaw, 8 Sam Simmonds

Replacements 16 Jamie George, 17 Alec Hepburn, 18 Harry Williams, 19 George Kruis, 20 Sam Underhill, 21 Danny Care, 22 Jonathan Joseph, 23 Jack Nowell

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Ms Yang's top tips for parents new to the UAE
  1. Join parent networks
  2. Look beyond school fees
  3. Keep an open mind
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Updated: November 13, 2022, 6:14 PM