Skip to main content

Bahrain: Domestic minimum top-up tax and transfer pricing guide

First transfer pricing publication released by the NBR

july 6, 2026

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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline