Kuwait DMTT audited return, payment and transfer pricing disclosure

Name: Kuwait DMTT audited return, payment and transfer pricing disclosure
Price: 6000 KWD

We compute the Kuwait top-up tax, prepare the return and TP disclosure form, coordinate the MOF approved auditor, then file and pay.

KWD 6,000Yearly

For: Registered Kuwait DMTT groups.

What we need from you

Which MOF approved firm will audit the return?
Return must be audited
Is the first return date confirmed with the MOF?
Public sources say confirm directly
Do safe harbours apply?
Transitional and simplified safe harbours exist
Cash for payment with the return?
Tax is paid with the return

Compute top-up tax
Example: GloBE income KWD 8m, covered taxes KWD 0.4m, ETR 5%, top-up 10% x KWD 7m after carve out = KWD 0.7m
Audit return and TP disclosure form
File and pay

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 Source
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 Source
DMTT Law: penalties: Late return 5% to 25% of tax; late payment 1% per 30 days; incorrect return 25% of the difference if over 10% (10% if self reported); KWD 3,000 fine for listed failures Source

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.