Bahrain, 08 July, 2025 : The National Bureau for Revenue (NBR) of Bahrain has released a new Advance Payment Manual on July 2, 2025, outlining the quarterly DMTT (Domestic Minimum Top-up Tax) payment process for multinational groups.
Key Developments:
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Quarterly Advance Payments: Filing Constituent Entities (CEs) of MNE Groups are required to settle DMTT liabilities through quarterly payments.
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Relief Measures: MNEs applying certain reliefs (e.g., CbCR safe harbour, de minimis, or initial activity exclusions) are exempt from advance payments, as their DMTT is deemed NIL.
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Mandatory Updates: If an MNE no longer qualifies for relief, it must update its registration and begin DMTT advance payments.
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Upcoming Deadline: For MNEs with a fiscal year ending December 31, the first and second quarter advance payments are due by August 29, 2025.
Payment Process:
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Log in to the NBR portal.
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Navigate to DMTT → DMTT Returns → Advance Payments.
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Submit estimated quarterly liability and choose the estimation method.
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Payments can be made via Bahrain.bh or Fawateer using the reference number received.
PwC Insight:
MNEs should regularly review their relief eligibility and ensure timely compliance to avoid penalties.
Source: www.pwc.com
