Bahrain: Overview of guidance on domestic minimum top-up tax (DMTT)

Summary of DMTT journey in Bahrain and next steps

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September 11, 2025

Bahrain was the first Gulf Cooperation Council (GCC) country to implement a domestic minimum top-up tax (DMTT) aligned with the OECD’s Pillar Two global anti-base erosion (GloBE) model rules effective from fiscal years starting on or after January 1, 2025.

Read a September 2025 report prepared by the KPMG member firm in Bahrain summarizing the DMTT journey so far in Bahrain and next steps

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