Tax registration and annual tax card for a foreign company or foreign owned share

We register you with the Kuwait Tax Authority, obtain the tax card, and keep it renewed each year so payments and retention releases are not blocked.

KWD 300One time plus yearly card

For: Foreign companies with a Kuwait permanent establishment, foreign partners in Kuwaiti companies, and foreign contractors.

What we need from you

Do you have a permanent establishment in Kuwait?
Service delivery over six months may create one
Is any part of the company foreign owned?
Tax on that share
First fiscal period length?
Can be longer or shorter than 12 months within limits
Will Kuwaiti customers retain 5% from your invoices?
A tax card and clearance help release it

Submit registration forms
Apply for the tax card
Calendar the first fiscal period and return date
First period can run longer or shorter than 12 months within the limits; return due 15th day of 4th month after its end

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 Source
Income Tax Law Executive Bylaws: registration and tax card: Register and apply for a tax card within 30 days of starting activity or signing a contract; tax cards are annual and valid to 31 December 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.