TaxSavvyKW

Registering when no top-up is expected

Our Kuwait ETR is above 15%. Do we still register for DMTT?

The situation

In-scope groups must register and file DMTT returns even if no top-up tax 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

What it means for you

Registration and returns are required for in-scope groups even if no top-up is due. Kuwait entities may see a low ETR once income tax, Zakat and NLST fall away under DMTT. Run the numbers rather than assuming no top-up.

What to do

  1. Register.
  2. Compute ETR.
  3. File return.
  4. Keep evidence.

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

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