The official account of the National Bureau for Taxation of Bahrain posted a number of info-graphics that illustrates in a simple way to the public the sectors that will be exempted from 5% VAT.
Health care and certain medicine and medical equipment will not be subject to VAT
Education and certain financial services such as loans will not be subject to VAT
Construction services for new buildings and sale and rental of residential and commercial real estate will not be subject to VAT
Oil and natural gas, domestic transportation and international transportation will not be subject to VAT
Precious stones and investment gold, silver and platinum will not be subject to VAT
Supplies to outside of Bahrain and supplies to or within a customs duty suspension regime will not be subject to VAT