Executive Regulations for Kuwait DMTT
Where are the detailed rules for Kuwait DMTT?
The situation
Executive Regulations were issued as Ministerial Resolution No. 55 of 2025, published 30 June 2025.
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
What it means for you
Ministerial Resolution No. 55 of 2025 covers registration, returns, audit, TP documentation and penalties. KPMG noted further Kuwait Tax Authority executive rules were still awaited in 2026. Track updates and adjust processes.
What to do
- Read the regulations.
- Track new rules.
- Update processes.
- Train the team.
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