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Bahrain: Domestic minimum top-up tax computation guide

Outlines step-by-step methodology for tax computation

July 27, 2026

The Bahrain National Bureau for Revenue (NBR) released the Bahrain Domestic Minimum Top-up Tax (DMTT) Computation Guide that outlines the step-by-step methodology for tax computation under the Bahrain DMTT legislation, along with specific considerations under each step.

The guide is intended to provide guidance to in-scope multinational enterprise (MNE) groups for their first annual DMTT return filing for FY2025. The guide is largely aligned with the OECD’s GloBE model rules, commentary, and administrative guidance.

Read a July 2026 report prepared by the KPMG member firm in Bahrain

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