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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 1.2, which is dated 31 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 t…