This guide (Version 1.2, December 2024, updated 31 December 2025), published by the National Bureau for Revenue (NBR) of Bahrain, outlines the scope of Decree-Law No. 11 of 2024 on the Domestic Minimum Top-up Tax (DMTT) and its Executive Regulations under Decision No. (172) of 2024, together with the registration requirements for in-scope entities. It sets out the definitions of Constituent Entity, Multinational Enterprise Group, Entity, Permanent Establishment and Ultimate Parent Entity, and the rules for locating entities, Permanent Establishments and Flow-through Entities. It explains the EUR 750 million Revenue Test, the categories of Excluded Entities, and the safe harbours and De Minimis Exclusion that can reduce Tax Due to zero. The guide closes with the appointment and responsibilities of the Filing Constituent Entity and the NBR registration timelines, including the 120-day period for newly established entities.