GIR Key Data
Entity-Level Data
For each constituent entity in Bahrain: revenue, profit/loss, covered taxes, payroll costs, tangible asset NBV, employee headcount, and entity classification (CE, JV, minority-held, etc.).
Jurisdictional ETR
Aggregate all Bahrain CEs. Sum adjusted covered taxes ÷ sum of GloBE income = jurisdictional ETR. If ETR < 15%, top-up tax=(15% - ETR) × excess profit. Excess profit=GloBE income - SBIE.
Filing Timeline
GIR due 15 months after fiscal year end (18 months for first year). For Dec 2025 year-end: GIR due 30 June 2027 (first year extension). Annual DMTT return due separately to NBR.