Bahrain Issues New Guidance on Domestic Minimum Top-up Tax Computation and Transfer Pricing

Bahrain's National Bureau for Revenue (NBR) issued two new guides on Domestic Minimum Top-up Tax (DMTT):

• DMTT Computations Guide (Version 1.0); and
• DMTT Transfer Pricing Guide (Version 1.0).

Bahrain implemented a 15% 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 …