For multinational enterprise groups operating in Bahrain, Domestic Minimum Top-up Tax (DMTT) has entered a more operational stage.
In August 2026, the National Bureau for Revenue published its DMTT Return Filing Manual, providing practical guidance on the annual filing process. For groups preparing for their first return, the remaining months of 2026 provide an important preparation window.
What does the new DMTT filing guidance cover?
The manual addresses key elements of the DMTT compliance process, including the Annual Revenue Test Notification, DMTT Tax Return, Information Schedule and Tax Computation Schedule.
It also covers filing through the NBR portal, payment and refund procedures.
DMTT applies to qualifying multinational groups meeting the EUR 750 million consolidated revenue threshold under the applicable rules.
For the transitional reporting fiscal year ending 31 December 2025, the first DMTT return is due within 18 months, i.e. by 30 June 2027. For subsequent fiscal years, the filing deadline will be 15 months from the year end.
While the transitional-year deadline has not been specified in NBR publications, the NBR portal return form shows 30 June 2027 as the due date, which is also aligned with OECD guidance for the transitional year.
What should in-scope groups prepare?
Groups should establish whether the data required for the DMTT calculation and filing process can be produced accurately and reconciled to underlying financial and tax information.
The filing approach for the Information Schedule should also be considered, including whether the group intends to rely on central filing of the GloBE Information Return where the relevant requirements are satisfied.
Local and group responsibilities, calculation review, supporting documentation and sign-off procedures should be agreed before the filing deadline approaches.
Why should regional developments also be monitored?
Groups operating across the Middle East may be managing several tax transformation projects at the same time.
Kuwait has also implemented DMTT. Qatar has launched Pillar Two registration, while the UAE and Oman are progressing with e-invoicing programmes. Saudi Arabia has a current Tax Amnesty window ending on 31 December 2026, subject to the relevant conditions.
A regional view can help group tax teams coordinate data, people and compliance calendars across jurisdictions.
How BDO Bahrain can help
BDO Bahrain helps multinational groups assess their DMTT position, review filing readiness and identify gaps across data, calculations, documentation and governance.
How much of your first DMTT filing process is already operational?
Speak to our Bahrain tax professionals to assess readiness ahead of the first filing cycle.