TaxSavvyKW

Tax residence certificate for Kuwait claims

Do we need a tax residency certificate to claim treaty relief in Kuwait?

The situation

Treaty relief is claimed in the return and reviewed; residence must be shown.

The law

  • Amiri Decree No. 3 of 1955 as amended by Law No. 2 of 2008 (Income Tax Law): 15% tax on net profits of foreign corporate bodies doing business in Kuwait; Kuwaiti and GCC owned companies taxed only on their foreign ownership share

What it means for you

Get a certificate from your home tax authority for the relevant year. Indian companies apply to the Indian tax department. Without it, the claim may be refused.

What to do

  1. Apply to the home authority.
  2. Get the certificate for the year.
  3. Attach to the claim.
  4. Keep copies.

We can do this for youTreaty relief claims in the Kuwait tax return (including India Kuwait DTAA): KWD 800

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