Bahrain Provides New Guidance on Entities in Scope of the Domestic Minimum Top-Up Tax and Updates Registration Guidance

Bahrain's National Bureau for Revenue (NBR) has issued the Entities in Scope of DMTT Guide, which is dated 16 January 2025. As previously reported, the 15% Domestic Minimum Top-Up Tax (DMTT) 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 (revenue test). The purpose of the guide is to provide details on the scope of the DMTT Law, i.e., what entities fa…