Kuwait DMTT scoping, registration and DMTT tax card

We test scope, map Kuwait entities and PEs (including six month service PEs), register the group and obtain the DMTT tax card, which also lifts the 5% government retention.

KWD 2,500One time then yearly

For: Kuwait constituent entities and PEs of MNE groups with consolidated revenue of EUR 750 million or more in two of the four prior years.

What we need from you

Group consolidated revenue for four years
Scope
Kuwait entities, branches and JVs
Registration list
Service contracts with Kuwaiti customers
Six month virtual PE
Existing tax cards and Zakat or NLST files
Transition
Fiscal year of the ultimate parent
Timeline

What we discuss

Does the group meet the EUR 750 million test?
Scope
Do you have a service PE through staff in Kuwait over six months in 12?
Brings income into Kuwait
Which entity registers for the group?
Single group registration
Will FDI incentives be lost?
DMTT investors cannot use FDI tax credits

What we file

Register the group
Obtain the DMTT tax card
Close legacy CIT, Zakat or NLST files where replaced

What you get

Scoping memo
Registration and DMTT tax card
Return plan

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 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: interaction with other levies: Entities subject to DMTT are no longer subject to the Income Tax Law, Zakat Law or NLST Law Source
Executive rules for the FY 2026/2027 State budget: Government bodies keep retaining 5%; DMTT tax card holders are exempt from retention; balances older than five years go to the MOF 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.