The National Bureau for Revenue has issued updated guidance on the Domestic Minimum Top-up Tax and revised its VAT deregistration manual, providing greater clarity on compliance obligations for affected taxpayers.
Bahrain’s National Bureau for Revenue (NBR) has updated its frequently asked questions (FAQs) on the Domestic Minimum Top-up Tax (DMTT), which applies from 1 January 2025. The DMTT introduces a 15% minimum tax on large multinational enterprise (MNE) groups operating in Bahrain with consolidated group revenue of at least EUR 750 million in at least two of the preceding four fiscal years.
The revised FAQs are structured across a range of topics, including the general scope of the DMTT, in-scope multinational groups, the revenue test, registration requirements and timelines, exclusions and safe harbours that may reduce the DMTT to zero, upcoming compliance obligations, administrative fines and offences related to DMTT evasion, conciliation procedures, and other supporting guidance and resources.
Separately, on 25 December 2025, the NBR published an updated version of its VAT deregistration manual. The revised manual provides step-by-step guidance on the deregistration process to help taxpayers meet their VAT compliance obligations more effectively.
