Just released:

The 2025 KPMG US CEO Outlook – learn what’s shaping CEO decision making

Get the report
Just released:

The 2025 KPMG US CEO Outlook – learn what’s shaping CEO decision making

Get the report

Bahrain: Pillar Two global minimum tax implementing regulations

The regulations prescribe detailed rules, conditions, and procedures for implementation and enforcement of the Pillar Two global minimum tax.

Share
December 16, 2024

The National Bureau for Revenue (NBR) published Decision no. (172) of 2024 providing the implementing regulations under Decree-Law No. (11) of 2024, which introduced a 15% domestic minimum top-up tax (DMTT) on multinational enterprises (MNEs) located in Bahrain effective January 1, 2025, on its website.

The regulations prescribe detailed rules, conditions, and procedures for the implementation and enforcement of the Bahrain DMTT law.

In addition, the NBR has now enabled the functionality for DMTT registration application on its portal for taxpayers that are already registered with the NBR for value added tax (VAT) or excise tax.

Read a December 2024 report prepared by the KPMG member firm in Bahrain

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline