Bahrain's National Bureau for Revenue (NBR) has issued the DMTT Advance Payment Manual, which provides:
- An overview of the procedures in relation to the Domestic Minimum Top-Up Tax (DMTT) advance payment process and system; and
- Guidance for filing constituent entities to navigate the NBR online portal and forms for DMTT advance payments.
As previously reported, Bahrain has implemented a 15% DMTT that applies from 1 January 2025 to large MNE groups operating in Bahrain with consolidated g…