The DMTT Computation Guide (Version 1.0, June 2026), issued by the National Bureau for Revenue of Bahrain, outlines the methodology for computing Tax under Decree-Law No. 11 of 2024 and its Executive Regulations. Its twelve steps cover determining Financial Accounting Net Income or Loss, adjusting it to Constituent Entity Income or Loss, identifying and adjusting Covered Taxes, the Effective Tax Rate against the 15% Minimum Rate, the Additional Tax Rate, Substance-based Income Exclusion, Taxable Income, Additional Current Tax, Additional Tax for Permanent Differences and Tax Due. It also covers special rules for Investment Entities, Minority-owned and Stateless Constituent Entities and Joint Ventures, and corporate restructurings.