Bahrain: Updated guidance on domestic minimum top-up tax (DMTT)
Deadline for the first advance payment is August 31 for in-scope MNE groups with a December 31 year-end
The National Bureau for Revenue (NBR) on August 12, 2025, published updated guidance on the domestic minimum top-up tax (DMTT) related to:
As a reminder, for in-scope multinational enterprise (MNE) groups with a December 31 year-end, the deadline for the first advance payment to be made by the filing constituent entity is August 31, 2025.
Read an August 2025 report prepared by the KPMG member firm in Bahrain