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Horizon source briefing

Bahrain National Bureau for Revenue: VAT and DMTT guidance

DMTT group-revenue test: EUR 750m. Reference period: At least 2 of preceding 4 financial years. Status in the Horizon dossier: Policy signal.

Bahrain · Country intelligenceBahrain country dossierBahrain country dashboardBahrain how-to-do-business dossierBahrain current market status: economy, demand and executionBahrain: market structure, access and operating dossierFinancial Services & Fintech in Bahrain: independent market-entry studyTourism & Hospitality in Bahrain: independent market-entry study

What the source contributes

DMTT group-revenue test: EUR 750m. Reference period: At least 2 of preceding 4 financial years. Status in the Horizon dossier: Policy signal.

DMTT rate: 15%. Reference period: Financial years from 1 Jan 2025 · in-scope MNE groups. Status in the Horizon dossier: Policy signal.

Official DMTT rate, EUR 750 million group threshold, two-of-four-year test and 1 January 2025 effective boundary.

Official rate, group threshold, look-back test and effective date.

Official Pillar Two scope, rate and effective date.

Official DMTT scope and effective date.

Horizon synthesis and use

  • Evidence used in the Fashion, Luxury & Creative Industries in Bahrain: independent market-entry study country-sector decision dossier. Recheck the original publication date, definition and current status before transaction-specific use.
  • Evidence used in the Financial Services & Fintech in Bahrain: independent market-entry study country-sector decision dossier. Recheck the original publication date, definition and current status before transaction-specific use.
  • Evidence used in the Tourism & Hospitality in Bahrain: independent market-entry study country-sector decision dossier. Recheck the original publication date, definition and current status before transaction-specific use.
  • The value is retained with its period and status. It is not converted into a synthetic market-attractiveness score or treated as a company-specific forecast.

Before using the evidence

Four questions that keep the conclusion honest

  1. 01Which legal activity, applicant type and jurisdiction does “Bahrain National Bureau for Revenue: VAT and DMTT guidance” actually cover?
  2. 02Which approval, filing, fee, eligibility condition or competent authority is stated directly, and which still requires written confirmation?
  3. 03Does the rule apply to Bahrain · Country intelligence, Bahrain country dossier, Bahrain country dashboard, or only to a narrower licence, entity, free zone, product or worker category?
  4. 04The record was reviewed on 2026-10-28; what has Bahrain National Bureau for Revenue changed or superseded since that date?

Where Horizon integrates this source

Bahrain current market status: economy, demand and executionBahrain: market structure, access and operating dossierFinancial Services & Fintech in Bahrain: independent market-entry study