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Kuwait Introducing Supplementary Domestic Minimum Top-Up Tax

02 January 2025

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Approved Changes

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Kuwait

Kuwait's Ministry of Finance announced via a post on X that a supplementary domestic minimum top-up tax (DMTT) for large MNEs is introduced through Decree No. (157) of 2024. The new tax ensures that MNEs pay a minimum tax of 15% on income earned in Kuwait with effect from 1 January 2025. Additional details will be published once available. --- Ready for the Pillar 2 Global Minimum Tax? Click the following link to learn more about the Orbitax Global Minimum Tax Solution.