Bahrain imposes 2 separate filing obligations under Pillar Two, but no filing date has been published for the DMTT Registration. Checked against the authority on 10 October 2026.
The first GCC state to charge a domestic top-up tax. Chargeable since January 2025, but the published return deadline carries an unresolved conflict between two provisions.
NBR registration
Registration is through the National Bureau for Revenue. The registration window and its channel could not be confirmed — nbr.gov.bh did not respond throughout.
| Charge | Local name | In force from |
|---|---|---|
| IIR | Not adopted | n/a |
| UTPR | Not adopted | n/a |
| Domestic | Domestic Minimum Top-up Tax (Decree-Law 11/2024) | Financial years beginning on or after 1 Jan 2025 |
Registration with the National Bureau for Revenue by in-scope constituent entities.
The annual domestic minimum top-up tax return. Advance payments are reported to be required during the year.
Not confirmed. Decree-Law 11/2024 provides for penalties but no accessible text or schedule was obtained.
2 separate obligations: DMTT Registration; Annual DMTT Return.
Not confirmed from a primary source. Filed by: Bahraini constituent entities of in-scope groups. Channel: National Bureau for Revenue — portal not confirmed.
Reported as 15 months after financial year end under Art. 66A — 31 March 2027 for a December 2025 year end. A conflicting 18-month reading also circulates; see the note. Filed by: Bahraini constituent entities, or a designated filing entity. Channel: National Bureau for Revenue — portal not confirmed.
NBR registration. Registration is through the National Bureau for Revenue. The registration window and its channel could not be confirmed — nbr.gov.bh did not respond throughout.
Not confirmed. Decree-Law 11/2024 provides for penalties but no accessible text or schedule was obtained.
Every row on this page was checked against the authority's own published page on 10 October 2026. Adoption, the decree number and the effective date are established. Everything procedural — registration window, return channel, advance payments, penalties — rests on secondary sources because nbr.gov.bh did not respond. The 15-month versus 18-month conflict on the first return deadline is unresolved and recorded as such rather than picked.
Saurabh Satija, “Bahrain Pillar Two filing obligations”, https://saurabhsatija.com/pillar-two-bahrain, accessed [date].
Quotation and citation with attribution and a link are welcome. The underlying data is open as JSON and as plain text.
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This page shows what Bahrain requires. The scoping tool takes your whole footprint and returns every filing it triggers, in deadline order, with the access prerequisites attached. About thirty seconds.