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Bahrain: Domestic minimum top-up tax (DMTT) annual return now available

The NBR has enabled the DMTT annual return functionality on its portal.

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January 26, 2026

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

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