Missed the Bahrain DMTT registration deadline
We only now realised we are in DMTT scope. The 31 December 2025 date has passed. What should we do?
The situation
Groups already in scope had to register by 31 December 2025. Groups that come into scope later register within 120 days from the start of the first in-scope fiscal year.
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
- Decree-Law No. 11 of 2024 on tax on multinational enterprise groups (DMTT Law): 15% domestic minimum top-up tax for MNE groups with consolidated revenue of EUR 750 million or more in two of the four prior years, from fiscal years starting on or after 1 January 2025
What it means for you
Late registration is a breach that can attract administrative fines under the DMTT Law, and it also puts advance payments at risk. Register now through the filing constituent entity and keep a file note of why the delay happened. Then check whether any advance payment for 2025 or 2026 has been missed and settle it, because those carry their own exposure.
What to do
- Confirm scope with a revenue test working.
- Register on the NBR portal now.
- Check and pay missed advance payments.
- Write a file note on the cause and the fix.
Do not wait for the first return to register; the return depends on registration.
We can do this for youDMTT scoping, NBR registration and Revenue Test Notification: BHD 2,500