- Income tax brackets updated
KW
Kuwait
Western Asia
KWD
KW · KWT · #152 · 7 cities
Nomad score
50/100
Compare
Top income tax
None
None system
Corporate tax
15.0%
VAT/GST
None
standard rate
Tax residency
—
82 tax treaties
Kuwait tax profile
Data year: 2026
- Tax system
- None No personal income tax on individuals. Corporate income tax of 15% applies to profits and capital gains of foreign corporate bodies carrying on business in Kuwait (Kuwait-sourced income). Companies wholly owned by Kuwaiti or other GCC nationals are not subject to CIT; GCC entities with foreign ownership are taxed in proportion to foreign ownership. Kuwaiti shareholding companies pay Zakat (1% of net profits) and KFAS (1% of net profits); KSE-listed Kuwaiti companies also pay National Labour Support Tax (2.5% of net profits). From financial years beginning 1 January 2025, a 15% domestic minimum top-up tax (DMTT) aligned with OECD Pillar Two applies to multinational groups with consolidated global revenue of €750 million or more in at least two of the four preceding years. In-scope MNEs are no longer liable for legacy CIT, neutral-zone CIT, NLST, or Zakat on the covered profits; other businesses remain on the existing taxes.
- 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%
- Social security cap (annual)
- KWD 33,000
- Dividend withholding
- 0.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 0.0%
- Treaty count
- 82
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| KWD 0 | and above | 15.0% |
Tax flags
Territorial Exemption
Tax residency
- Residency rules
- Kuwait does not levy personal income tax, so tax residence is not determinative for individual income tax. Corporate tax obligations depend on whether a foreign corporate body conducts business in Kuwait and on DMTT group membership.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
Sources
- Kuwait Ministry of Finance — DMTT FAQ (accessed Oct 9, 2026) DMTT scope, €750m threshold, FYs from 1 Jan 2025, replaces legacy taxes for in-scope MNEs
- PwC Kuwait — corporate income tax (accessed Oct 9, 2026) 15% CIT on foreign corporate bodies, GCC ownership exemption, DMTT and executive regulations
- PwC Kuwait — withholding and treaties (accessed Oct 9, 2026) No statutory WHT; 5% contract retention; double tax treaty partner list
- PwC Kuwait — other taxes (accessed Oct 9, 2026) No VAT in force; PIFSS rates and salary ceilings; NLST on listed Kuwaiti companies
- PwC Kuwait — personal income tax (accessed Oct 9, 2026) No PIT on individuals
- KPMG Kuwait Tax Guide 2026 (accessed Oct 9, 2026) DMTT vs legacy CIT framework; compliance overview