TaxSavvyBH

First Bahrain DMTT return: March or June 2027

Is our first Bahrain DMTT return for calendar 2025 due in March or June 2027?

The situation

The DMTT return is due within 15 months after the reporting fiscal year end, so a calendar 2025 return is due 31 March 2027 per the NBR Return Filing Manual summary. A 30 June 2027 date has been reported on the portal as an administrative transition.

The law

  • DMTT Law and NBR Return Filing Manual: return deadline: Return due within 15 months after the reporting fiscal year end; first return for calendar 2025 due 31 March 2027

What it means for you

The 15 month rule is in the law. The later date is described as administrative practice and not in the legislation. Plan for 31 March 2027 unless the NBR confirms the extension in writing to you. If the deadline falls on an official holiday it moves to the next working day.

What to do

  1. Plan the close for 31 March 2027.
  2. Ask the NBR for written confirmation of any later date.
  3. Collect GloBE data early.
  4. File on time.

Relying on an unconfirmed later date risks late filing penalties.

We can do this for youDMTT advance payments, top-up tax return and payment: BHD 6,000

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