Top income tax
None
None system
Corporate tax
15.0%
VAT/GST
None
standard rate
Tax residency
—
60 tax treaties
Kuwait tax profile
Data year: 2025
- Tax system
- None No personal income tax. CIT of 15% applies only to foreign corporate bodies. Kuwaiti/GCC-owned entities not subject to CIT but pay Zakat-like NLST and KFAS contributions.
- Top PIT rate
- No Income Tax
- Corporate tax rate
- 15.0%
- VAT/GST
- No VAT/GST
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 10.5%
- Social security (employer)
- 11.5%
- Dividend withholding
- 0.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 0.0%
- Treaty count
- 60
Tax flags
Territorial Exemption
Tax residency
- Residency rules
- No personal income tax, so tax residency largely irrelevant for individuals.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
Sources
- PwC Worldwide Tax Summaries - Kuwait (accessed Mar 23, 2026) CIT, no PIT, no VAT