Global Daily Tax News, Bahrain Guides On Minimum Tax Advance Payment Obligations, (Jul 9, 2025)

Bahrain's National Bureau of Revenue has released guidance on advance payment of domestic minimum top-up tax (DMTT).

The domestic minimum top-up tax ensures that in-scope multinational groups pay a rate of tax on their profits of at least 15 percent. The tax applies to multinational groups with annual revenue equal to or exceeding EUR750m in at least two of the last four fiscal years. Bahrain's Additional Minimum Tax Law is effective for fiscal years beginning on or after January 1, 2025.

In-scope multinational enterprises must make advance payments every quarter. Filing Constituent Entities have 60 days following the end of a quarterly advance payment period to declare and settle their advance payment.

The guidance provides an overview of procedures in relation to the DMTT advance payment process and system and clarifies deadlines and the rules regarding calculating liability.