Bahrain's National Bureau for Revenue has recently updated its FAQs on the Domestic Minimum Top-up Tax (DMTT). As previously reported, Bahrain has implemented a 15% DMTT that applies from 1 January 2025 to 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 FAQs are broken down into the following topics: