Source-cited draft: tax overview for Kuwait (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Standard tax year
Calendar year (12 months); aligns with the company's accounting periodKuwait Income Tax Decree No. 3 of 1955 (as amended by Law No. 2 of 2008)View source ↗
Currency
Kuwaiti dinar (KWD)Central Bank of Kuwait Law No. 32 of 1968
Tax authority
Department of Income Tax (DIT), Ministry of FinanceMinistry of Finance — Department of Income TaxView source ↗
Personal income tax
None — Kuwait imposes no tax on individuals' income, salaries or wagesKuwait Income Tax Decree No. 3 of 1955View source ↗
Residence / taxing basis
No residence concept for individuals (no PIT). Corporate tax is sourced — it applies to income arising from activity carried on in Kuwait, not worldwide incomeKuwait Income Tax Decree No. 3 of 1955 (as amended by Law No. 2 of 2008)View source ↗
Headline corporate income tax rate
15% flat (on foreign corporate bodies' Kuwait-source profits)Law No. 2 of 2008 (Amendment to Income Tax Decree No. 3 of 1955)View source ↗
VAT / GST
None in force. The GCC VAT Framework Agreement (2017) is signed but not yet enacted by Kuwait; draft law remains under preparationGCC VAT Framework Agreement (2017)View source ↗
Domestic Minimum Top-up Tax (DMTT)
15% effective minimum tax on in-scope multinational groups (consolidated revenue EUR 750m+), effective for financial years beginning on or after 1 January 2025Kuwait DMTT Law (Decree-Law No. 157 of 2024); Executive Regulations Ministerial Resolution No. 55 of 2025View source ↗
Main annual corporate filing deadline
Within 3 months and 15 days after the end of the taxable periodExecutive Regulations to Income Tax Decree (Law No. 2 of 2008)View source ↗
Social security (PIFSS) remittance
Monthly — by the 15th day of the following monthSocial Security Law No. 61 of 1976View source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Kuwait has no personal income tax and no VAT/GST in force. Direct corporate income tax applies only to foreign (non-GCC) corporate bodies; locally owned and GCC-owned companies instead bear a set of profit-based contributions (Zakat, NLST, KFAS).
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Other Kuwait computations in the OpenAccountants Tax Library.