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Bahrain Updates Guidance on Domestic Minimum Top-Up Tax and Registration Requirements

|Approved Changes|Bahrain
Bahrain

Bahrain's National Bureau for Revenue (NBR) has published the Guide to the Scope of the DMTT Law and Registration Requirements Version 1.1, which is dated 1 December 2025. 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 th…

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