KDIPA licence for a 100% foreign owned entity or branch

We assess whether your project fits KDIPA priorities, prepare the investment application and business plan, and plan incentives and tax effects, including the DMTT limit on incentives for large groups.

KWD 3,000One time

For: Foreign investors wanting full ownership in Kuwait, especially in technology, healthcare, logistics and manufacturing.

What we need from you

Business plan and investment size
KDIPA assessment
Parent company documents
Investor identity
Kuwaiti jobs and training plan
Benefits to economy
Technology or know how transfer
Priority criteria
Group revenue
DMTT and incentive impact
Proposed Kuwait location and premises
Licence and land

What we discuss

Is your sector a KDIPA priority?
Approvals are selective
Entity, branch or representative office?
Different KDIPA options
Are you in a EUR 750m group?
DMTT investors cannot use FDI tax credits
Will the KDIPA entity sell to government?
Retention and tax clearance follow
What incentives will you request?
Tax relief and customs exemptions under the FDI law

What we file

Prepare and file KDIPA application
Incorporate after approval
Register for tax

What you get

KDIPA application pack
Incentive and tax memo
Post approval incorporation and tax plan

The law

Law No. 116 of 2013 on the promotion of direct investment (KDIPA): KDIPA can licence up to 100% foreign owned entities and grant incentives including tax relief, outside the general 49% limit Source
Commercial Code ownership rule and Law No. 1 of 2024: Foreign ownership of a Kuwaiti company is generally capped at 49%; Law 1 of 2024 on dropping the local agent rule is not yet in practical effect Source
DMTT Law: interaction with other levies: Entities subject to DMTT are no longer subject to the Income Tax Law, Zakat Law or NLST Law Source

Questions people ask

Online payment in KWD is not open yet. Send us a message and an adviser for Kuwait confirms the scope and the fee before any work starts.