DMTT advance payments, top-up tax return and payment
We compute Bahrain jurisdictional effective tax rate and top-up tax, manage advance payments and excess tax credits, and file the DMTT return on the NBR portal.
BHD 6,000Yearly plus advance payments
For: Filing constituent entities of in-scope MNE groups registered for Bahrain DMTT.
What we need from you
GloBE income and covered taxes by entity
ETR calculation
Advance payments made
Credit in the return
Prior excess tax credits
Offset or refund
Audited financial statements of Bahrain entities
Starting point
Safe harbour data (CbCR)
Simplification
What we discuss
Will Bahrain ETR be below 15%?
Bahrain has no general CIT today so most profits create top-up tax
Cash planning for advance payments
Payments fall due during the year
Use the statutory 31 March 2027 date or the later portal date?
Do not rely on an administrative extension without written confirmation
Do any Bahrain entities have covered taxes, such as foreign taxes allocated to them?
Raises ETR and lowers top-up
What we file
Compute top-up tax
Example: GloBE income BHD 10m, covered taxes BHD 0.3m, ETR 3%, top-up 12% x (10m less substance carve out 1m) = BHD 1.08m
File DMTT return
Pay or claim excess credits
What you get
Filed DMTT return
Advance payment schedule for next year
The law
- 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 Source
- 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 Source
- DMTT Regulations: advance payments: In-scope filing entities make advance payments during the year; the first for 31 December year ends was due by 31 August 2025 Source
Questions people ask
- First Bahrain DMTT return: March or June 2027
- Timing of Bahrain DMTT advance payments
- Getting back overpaid DMTT advances
- How the Bahrain DMTT top-up is worked out
- Audited accounts and the DMTT timeline
- Safe harbours in Bahrain DMTT
- Official guide for the DMTT return
- DMTT provision in the financial statements
- Paying Bahrain DMTT late
- Treasury planning for Bahrain DMTT
Contact us to book
Online payment in BHD is not open yet. Send us a message and an adviser for Bahrain confirms the scope and the fee before any work starts.