Incentives in Hawalli
VATunder discussion in the Parliament while the draft Law is under preparationSource: PwC Worldwide Tax Summaries
Recent Tax DevelopmentsOn 30 June 2025, the MoF published the Executive Regulations for the DMTT for MNEs under Ministerial Resolution No. (55) of 2025.Source: PwC Worldwide Tax Summaries
| Corporate Income Tax | 0% for Kuwaiti/GCC-owned; 15% flat on foreign corporate bodies Source: PwC Worldwide Tax Summaries |
|---|---|
| Personal Income Tax | None Source: PwC Worldwide Tax Summaries |
| VAT | None yet Source: PwC Worldwide Tax Summaries |
| Recent Tax Developments | Kuwait has adopted the 15% global minimum top-up tax (QDMTT) for large multinational groups. Source: PwC Worldwide Tax Summaries |