Bahrain: Guide on entities within scope of domestic minimum top-up tax
Further clarification on various aspects including entities that fall within scope of domestic minimum top-up tax
The National Bureau for Revenue (NBR) on January 16, 2025, published a detailed guideline clarifying the scope of the Bahrain domestic minimum top-up tax (DMTT) law.
The guide provides further clarification on various aspects including the entities that fall within the scope of DMTT, excluded entities, application of the revenue threshold test, exclusions, safe harbors, and on determining the location of entities.
Read a January 2025 report prepared by the KPMG member firm in Bahrain