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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."

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February 17, 2026

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

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