Bahrain: Updated guidance on domestic minimum top-up tax (DMTT)
National Bureau for Revenue issued updated versions of its "Guide to the Scope of the DMTT Law and Registration Requirements."
Bahrain’s National Bureau for Revenue in December 2025 issued updated versions of its "Guide to the Scope of the DMTT Law and Registration Requirements."
- The first update expands registration rules for newly established entities and clarifies the computation of the 120-day registration deadline, while reiterating scope, exclusions, safe harbours, and filing requirements.
- The second update includes further details on the registration treatment for newly established entities.
For more information, contact a KPMG tax professional in Bahrain:
Mubeen Khadir | mubeenkhadir@kpmg.com