Bahrain: Domestic minimum top-up tax and transfer pricing guide
First transfer pricing publication released by the NBR
The National Bureau for Revenue (NBR) on June 7, 2026, released the domestic minimum top-up tax (DMTT) and transfer pricing guide—the first transfer pricing publication released by the NBR and a crucial element of the wider DMTT guidance release by the NBR to date.
The guide provides guidance on:
- Transactions subject to transfer pricing adjustments
- Application of the arm’s length principle
- Transfer pricing documentation requirements for multinational enterprise (MNE) groups with Bahrain presence subject to Bahrain DMTT
Read a July 2026 report prepared by the KPMG member firm in Bahrain