TaxSavvyKW

Is our Kuwait entity in DMTT scope

Our group has EUR 800 million revenue. Is our Kuwait company subject to the Kuwait DMTT?

The situation

Kuwait's DMTT applies to MNE groups with consolidated revenue of at least EUR 750 million in two of the four preceding fiscal years and a constituent entity in more than one jurisdiction including Kuwait, from periods starting 1 January 2025.

The law

  • Decree-Law No. 157 of 2024 on the Multinational Entities Group Tax (DMTT): 15% minimum tax for MNE groups with consolidated revenue of EUR 750 million in two of the four prior years, for periods from 1 January 2025

What it means for you

Test the ultimate parent's consolidated revenue over four years. If two years are at or above EUR 750 million, Kuwait entities and PEs are in scope. Calendar year groups were in scope from 2025.

What to do

  1. Pull four years of group revenue.
  2. Apply the two of four test.
  3. List Kuwait entities and PEs.
  4. Register if in scope.

We can do this for youKuwait DMTT scoping, registration and DMTT tax card: KWD 2,500

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