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Bahrain Guidance on Domestic Minimum Top-Up Tax and Registration Requirements

|Approved Changes|Bahrain
Bahrain

Bahrain's National Bureau for Revenue (NBR) has issued a Guide to the Scope of the Domestic Minimum Top-Up Law and Registration Requirements. 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 yea…