Bahrain: Domestic minimum top-up tax (DMTT) compliance obligations
Compliance obligations and deadlines following the end of the first fiscal year
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february 23, 2026
The KPMG member firm in Bahrain has outlined the compliance requirements for multinational enterprise (MNE) groups and their Bahrain constituent entities (CEs) and joint ventures (JVs) under the Bahrain domestic minimum top-up tax (DMTT) regime, following the end of the first fiscal year for groups with a December year-end.
DMTT registration
- MNE groups with a December year-end and in-scope for Bahrain DMTT for FY2025 must have registered by January 30, 2025.
- Other MNE groups must register within 120 days from the start of their first DMTT-applicable fiscal year.
- New Bahrain CEs must register within 120 days of obtaining an activity license (if it is the only CE), or file an amendment within 30 days if other CEs are already registered.
- Any changes in registration details require an amendment within 30 days.
DMTT advance tax payments
- No advance tax payments are required if exclusions or safe harbors are elected during registration.
- Otherwise, advance tax payments are due within 60 days after each quarterly period.
- For the first DMTT year, Q1 and Q2 payments are due together, 60 days after Q2 ends.
Annual return (including revenue test notification)
- For the transition fiscal year: The filing deadline is 18 months after the FY end (e.g., June 30, 2027, for a December year-end FY2025).
- For subsequent fiscal years: The filing deadline is 15 months after the FY end.
Transfer pricing documentation
- Bahrain CEs must maintain Local and Master files if they have intra-group transactions.
- There is no specific timeline for preparation, but it must be submitted to the National Bureau for Revenue (NBR) upon request.
Read the February 2026 report