Bahrain: Domestic minimum top-up tax (DMTT) annual return now available
The NBR has enabled the DMTT annual return functionality on its portal.
The National Bureau for Revenue (NBR) has enabled the domestic minimum top-up tax (DMTT) annual return functionality on its portal.
For multinational enterprise (MNE) groups subject to DMTT with a December 31, 2025, year-end, the current filing deadline is June 30, 2027 (18 months post year-end), reflecting the transitional filing period of 18 months from the end of the relevant fiscal year. To access the DMTT return, a revenue test notification must be submitted to confirm that the group’s consolidated revenue meets the €750 million consolidated revenue threshold in at least two of the four previous fiscal years.
Read a January 2026 report prepared by the KPMG member firm in Bahrain