NBR published Version 1.2 of its DMTT Law guide, outlining the law’s scope, registration requirements, and key safe harbours.
Bahrain’s National Bureau for Revenue (NBR) released Version 1.2 of its DMTT Law guide on 31 December 2025, covering the law’s scope and registration requirements.
The purpose of this guide is to provide a high-level overview of the scope of the Domestic Minimum Top-Up Tax (DMTT) Law (i.e. what entities fall within its scope) and to outline the registration requirements and process relevant for such entities. High-level information is also provided on certain “safe harbours” and an exclusion which may reduce the tax liability of in-scope entities to zero.
The Guide also provides information on who is required to register for DMTT and on the registration process. This Guide is intended to provide general information only with regards to the identification of the entities that are subject to the DMTT Law and the registration process. It is not intended to be exhaustive or to cover every matter that would need to be considered by a Multinational Enterprise Group when considering the impact of the DMTT Law on them.
Earlier, NBR published a guidance on 12 August 2025 concerning the 15% DMTT.
