Split the year
Consecutive three-month periods, with a shorter final period when needed.
Advance payments · NBR Manual v1.1
Estimate the advance, track payment, then settle the year
A practical calendar separating the estimated advance, declared amount, amount actually paid and final tax. Inputs stay on your device and are neither stored nor sent; no name, account number or invoice reference is requested.
Start only after registration and exclusions are confirmed
Electing the Transitional Safe Harbour, De Minimis Exclusion or Initial Phase exclusion at registration blocks access to the advance-payment form. Update registration first if the facts change.
Advance calendarComplete the dates and Transition Year status
Enter the fiscal-year dates and confirm Transition Year status. Resolve uncertainty before relying on deadlines.
Final settlementBase due date —
Displayed dates are the 60th day and the date falling 15 months after year-end before official-holiday adjustment. Article 85 applies when the last day is an official holiday. Do not use this tool instead of the portal, invoice or NBR notice; retain computation and payment evidence.
Correct cycle
Four stages that must stay separate
The common failure is not only the formula; it is treating estimation, declaration, payment and settlement as one event.
Estimate
Prior Year or Current Year Method under Article 70.
Declare and pay
Within 60 days after period end, linked to the invoice reference.
Settle the year
Compare final tax with advances and pay the balance or request excess treatment.
If no advance form is submitted, or an elected exclusion blocks the form, the NBR Manual treats the period as a zero declaration. If the final return later shows Tax Due, late-payment penalties may arise; do not use zero instead of a reasonable estimate.
Rules not to compress
One annual method, one evidence file per period
The method is not a quarterly switch. Document assumptions and data, and reconcile every advance to what came before.
(A ÷ B) × C
A is a reasonable estimate of prior-year tax, B its days and C the period days. In the Transition Year, prior-year tax is computed as if the entities were in scope.
A − B
A is a reasonable tax estimate from year-start to period-end; B is prior advances. The result is the incremental amount, not the whole year-to-date tax again.
No method switching
Elect the method with the first advance for the year and keep it. Retain a workpaper explaining every estimate and make it available to the NBR on request.
Actual payment
The invoice reference connects the payment
After form submission, the NBR generates a reference and the status remains Pending Payment until the amount is fully settled.
Payment channels
Bahrain's National Portal or Fawateer through the available channels. Check the current service page before acting.
DMTT bill payment serviceRequired payment details
The advance-payment bill number and the Filing Constituent Entity account number. Do not substitute another registration identifier.
Closure evidence
Keep the success notice, reconcile it to the invoice and period, then retain evidence that the balance is fully cleared. Operational page last checked: 31 August 2026.
Amending the declared amount
Amendment is permitted within the 60-day window. Before any payment, the amount may increase or decrease; after payment against the reference, only an increase is allowed.
If an excess appears
An excess is a reconciliation result, not an automatic transfer
An excess may arise when advances exceed final tax, an amendment reduces tax, or the Revenue Test is not met after payment.
Official sources
Legislation first, then portal operation
The Manual explains portal operation and does not replace the Law or Regulations. Effective legislation prevails in a conflict.
DMTT Advance Payment ManualNational Bureau for Revenue · version 1.1 · updated 12 August 2025.
Decree-Law No. 11 of 2024Articles 22, 23 and 34: payment, refund and refund-claim limitation.
Executive Regulations — Decision No. 172 of 2024Articles 70–72 and 85: periods, methods, settlement, refunds, currency and time.