Global Daily Tax News, Bahrain Issues New Domestic Minimum Top-Up Tax Guides, (Jun 10, 2026)

Bahrain's National Bureau of Revenue has released two new English-language guidance publications on the nation's domestic minimum top-up tax.

Specifically, the authority has published a new DMTT Transfer Pricing Guide and a new DMTT Computation Guide.

The transfer pricing guidance provides non-specific general advice regarding the nation's transfer pricing rules, including the application of the arm's length approach, comparability analyses, the selection of transfer pricing methods, and transfer pricing documentation requirements, including the filing of a Master File and Local File.

The DMTT Computation Guide, meanwhile, provides in-depth guidance on the calculation of the domestic minimum top-up tax, which is intended to ensure that the profits of in-scope multinational entities' operations in Bahrain are liable to a corporate income tax rate of at least 15 percent.

The guidance also discusses temporary and permanent exclusions and safe harbors under the regime that may deem tax due under the regime for a given fiscal year to be nil.