DMTT on leaving Kuwait

The situation

In-scope groups file a DMTT return within 15 months after the fiscal year end, even if no top-up is due.

The law

• Executive Regulations, Ministerial Resolution No. 55 of 2025 (published 30 June 2025): Registration within 120 days of becoming subject (30 September 2025 for 2025); audited return within 15 months of year end; TP disclosure form with the return
• DMTT Law: penalties: Late return 5% to 25% of tax; late payment 1% per 30 days; incorrect return 25% of the difference if over 10% (10% if self reported); KWD 3,000 fine for listed failures

What it means for you

Kuwait entities that existed during the year still count for that year. File the return for the exit year and settle any top-up. Late returns cost 5% to 25%.

What to do

1. Confirm entities in the exit year.
2. Compute top-up.
3. File the audited return.
4. Pay and close.

Related

• Kuwait tax claims after closing
• Staff end-of-service on closing in Kuwait
• Keeping a Kuwait company dormant instead
• Final tax declaration on exit
• Recovering retention after leaving Kuwait
• First steps to close a Kuwait branch or company