GCC Tax Update Q2 2026
GCC Tax Update Q2 2026
About the update
Bahrain's tax landscape continues to evolve as businesses adapt to new compliance requirements and the implementation of international tax standards.
What's covered this quarter:
In the second quarter of 2026, the National Bureau for Revenue (NBR) in Bahrain introduced important guidance affecting organisations subject to the Domestic Minimum Top-up Tax (DMTT), alongside updates impacting VAT agents and representatives.
Among the key developments are the publication of Bahrain's Transfer Pricing Guide for the DMTT regime and revised guidance reflecting the country's broader tax framework. These updates provide greater clarity on transfer pricing expectations, documentation requirements and the evolving compliance obligations for businesses operating in Bahrain.
Understanding these developments is essential for multinational groups and organisations seeking to remain compliant while preparing for future tax obligations.
Bahrain's tax landscape continues to evolve as businesses adapt to new compliance requirements and the implementation of international tax standards.
What's covered this quarter:
In the second quarter of 2026, the National Bureau for Revenue (NBR) in Bahrain introduced important guidance affecting organisations subject to the Domestic Minimum Top-up Tax (DMTT), alongside updates impacting VAT agents and representatives.
Among the key developments are the publication of Bahrain's Transfer Pricing Guide for the DMTT regime and revised guidance reflecting the country's broader tax framework. These updates provide greater clarity on transfer pricing expectations, documentation requirements and the evolving compliance obligations for businesses operating in Bahrain.
Understanding these developments is essential for multinational groups and organisations seeking to remain compliant while preparing for future tax obligations.