🇰🇼 Kuwait
KW / KWT #152
Nomad Score
52.0
Cities
7
Region
Arab League,
Middle East,
Arab World,
OPEC,
Asia,
Asia,
Western Asia,
Developing Countries
Currency
KWD
🇰🇼 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.
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
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
🔗 RELATED
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