Bahrain: Guidance on advance payment of Pillar Two taxes
Domestic minimum tax-up tax (DMTT) advance payment manual and administrative guide
The National Bureau for Revenue (NBR) on July 2, 2025, issued the domestic minimum top-up tax (DMTT) advance payment manual, providing an overview of the DMTT advance payment process along with functionalities and related forms which are now available on the NBR’s portal.
The NBR has also published the updated version of the DMTT administrative guide which contains additional details regarding advance payment computation, along with examples.
Background
Under the Bahrain DMTT, the designated filing constituent entity (CE) is required to make advance tax payments for each three-month period or part of a three-month period (advance payment periods) during the fiscal year within 60 days after the end of each advance payment period. As a transitional measure, an exception has been provided for the transition year where the first DMTT advance payment is deferred and payable before the deadline for the second advance tax payment of the same fiscal year.
Read a July 2025 report prepared by the KPMG member firm in Bahrain