Bahrain's National Bureau for Revenue published an updated DMTT Return Filing Manual Version 1.1 on 6 September 2026. 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 Return Filing Manual provides:
- An overview of the DMTT rules and procedures in Bahrain in relation to the DMTT…