Bahrain Issues Administrative Guidance for Domestic Minimum Top-up Tax

Bahrain's National Bureau for Revenue (NBR) has issued the DMTT Administrative Guide, which sets out general principles relating to the administrative aspects of the Domestic Minimum Top-Up Tax (DMTT). As previously reported, Bahrain has implemented a 15% DMTT that applies from 1 January 2025 to large MNE groups operating in Bahrain with consolidated group revenue equal to or exceeding EUR 750 million in at least two of the preceding four fiscal years. The NBR also recently published an upda…