TaxSavvyBH

Acquisition brings a Bahrain company into DMTT

A large multinational bought our Bahrain company in 2026. When do we register for DMTT?

The situation

Groups or entities that come into scope after the first year register within 120 days from the start of the first fiscal year in which they are in scope.

The law

  • DMTT Regulations (Decision No. 172 of 2024): Registration through the NBR portal: by 31 December 2025 for groups already in scope, otherwise within 120 days of the start of the first in-scope year

What it means for you

Work out which fiscal year you first count as part of the acquiring group and whether that group meets the revenue test. Example: acquired in March 2026 by a calendar year group already in scope; the in-scope year may be 2026, so the 120 days run from 1 January 2026 and may already have passed. Register promptly.

What to do

  1. Confirm the acquirer's fiscal year and scope.
  2. Identify your first in-scope year.
  3. Register within 120 days or at once if late.
  4. Join the group's calculation process.

We can do this for youDMTT scoping, NBR registration and Revenue Test Notification: BHD 2,500

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