Bahrain's National Bureau for Revenue has published the DMTT Return Filing Manual Version 1.0. Bahrain implemented a 15% Domestic Minimum Top-up Tax (DMTT)that applies from 1 January 2025 for large MNE groups operating in Bahrain with consolidated group revenue equal to or exceeding EUR 750 million in at least two of the preceding four fiscal years. The DMTT was implemented by Decree-Law No. 11 of 2024 (the DMTT Law) and regulated by Decision No. 172 of 2024 (the DMTT Regulations). The DMTT …