Bahrain's National Bureau for Revenue (NBR) has published updated guidance dated 12 August 2025 on the 15% Domestic Minimum Top-Up Tax (DMTT) that applies from 1 January 2025. This includes an updated Entities in Scope of DMTT Guide, providing additional details on exclusions and safe harbors, as well as currency conversion. The DMTT Advance Payment Manual has also been updated, providing add…