Full computation · NBR Guide v1.0

From accounting net income to tax due

An interactive reconciliation sheet ordering all twelve steps and applying the ETR and fiscal-year substance rates. Inputs are not stored and no name or registration number is requested.

This computation starts after scope and safe-harbour analysis

Enter one computation bucket at a time. Do not blend ordinary entities with a JV, minority-owned subgroup, stateless entity or investment entity.

Insurance arrangements: establish the treatment before entering adjustments

Section 6.4.2 of the Computation Guide updated on 23 August 2026 bases treatment on the applicable accounting standard, contractual terms and case facts. Review amounts charged to policyholders and taxes on their returns across both income and Covered Taxes before entering documented adjustments. This worksheet does not determine insurance classifications or generate automatic insurance adjustments.

00Choose the standalone computation bucket

Fiscal year beginsPayroll 9.4% · assets 7.4%Computation currencyGroup currency requires a five-year election and BHD conversion for filing and payment.

01–02

From accounting to Constituent Entity IncomeEnter aggregate entity profits and absolute losses, then income additions and reductions after entity-level rules.

Aggregate positive financial accounting incomeBefore DMTT adjustments and consolidation eliminations.Enter zero when no amount appliesAggregate financial accounting lossesEnter losses as a positive amount; the tool subtracts them.Enter zero when no amount appliesAdditions to accounting incomeNet mandatory or elected adjustments increasing Constituent Entity Income.Enter zero when no amount appliesReductions from accounting incomeNet exclusions and adjustments reducing Constituent Entity Income.Enter zero when no amount applies

03–05

From current tax expense to adjusted covered taxesThe amount is not every tax-ledger item; classification, allocation, anti-duplication and deferred-tax tracking are required.

Qualifying current tax expense starting amountAfter excluding taxes outside the Covered Taxes definition.Enter zero when no amount appliesAdditions and allocations to covered taxesAmounts permitted to be added or allocated to this computation bucket.Enter zero when no amount appliesReductions from covered taxesFor example refunds, non-qualifying or unpaid amounts where applicable.Enter zero when no amount appliesDeferred-tax adjustment increasesAfter remeasurement and temporary-difference restrictions.Enter zero when no amount appliesDeferred-tax adjustment reductionsEnter the reduction as a positive amount; the tool subtracts it.Enter zero when no amount appliesAdjusted taxes excluded from the ETR numeratorAmounts specified in Regulations Article 43, not every foreign tax.Enter zero when no amount applies

Substance-based income exclusionThe tool applies the fiscal-year-start rates to eligible payroll and average carrying value of eligible tangible assets.

Eligible Payroll CostsAfter employee, location, exclusion and capitalisation tests.Enter zero when no amount appliesAverage carrying value of Eligible Tangible AssetsAverage opening and closing carrying value after adjustments and exclusions.Enter zero when no amount applies

An annual election not to deduct the SBIE is madeWhen selected, the tool treats the SBIE as zero for this computation only.

10–11

Additional current and permanent-difference taxThese amounts are not inferred from the rate gap; enter them only after their separate statutory computation.

Additional Current TaxResult of a required prior-year recomputation, if any.Enter zero when no amount appliesAdditional Tax for Permanent DifferencesAfter testing excess negative tax expense conditions and any election.Enter zero when no amount applies

This is an estimate, not a return or validation of classifications, elections or allocations. Complete entity-level adjustments and retain reconciliations and supporting documents. The training illustration is prepared by Madar. The Effective Tax Rate is rounded to four decimal places under section 10, page 89 of the Computation Guide. The tool also rounds intermediate and final monetary amounts to two decimals; this monetary rounding has not been verified against return requirements. Reconcile amounts with the prescribed Tax Computation Schedule before use. ETR rounding in the NBR Guide (PDF)

Computation map

Twelve steps — not profit multiplied by 15%

The sequence protects against blending special categories, using every tax expense in the numerator and claiming payroll or asset amounts without eligibility tests.

01Financial accounting net income or loss

02Constituent Entity Income adjustments

03–05Covered and adjusted covered taxes

06Effective Tax Rate

07Top-up tax percentage

08Substance-based income exclusion

09Taxable income

10–11Current and permanent-difference additions

12Tax due

Connected provisions

Review the rule behind every number

Law — Article 6 Law — Article 7 Law — Article 8 Law — Article 9 Law — Article 10 Law — Article 19 Regulations — Article 30 Regulations — Article 33 Regulations — Article 42 Regulations — Article 43 Regulations — Article 45 Regulations — Article 46 Regulations — Article 50 Regulations — Article 51 Regulations — Article 52 Regulations — Article 53

Official sources

Legislation first, then guidance

The Guide explains application but does not replace the Law or Regulations. Effective legislation prevails if a conflict arises.

DMTT Computation GuideNational Bureau for Revenue · version 1.0 · updated 23 August 2026.

Decree-Law No. 11 of 2024Articles 6–10 and 19: inputs, rate, tax, exclusion and statements.

Executive Regulations — Decision No. 172 of 2024Articles 28–36 and 42–53: taxes, computation and special categories.