Kuwait's 15% Minimum Tax on Multinationals (DMTT)
Kuwait's Domestic Minimum Top-up Tax: Decree-Law 157/2024, the EUR 750 million threshold, 15% rate from 2025, and Ministerial Decision 55/2025 — from official sources.
Foreign Investment in Kuwait · By Fahad Alhaddad Law Firm · Published 2026-11-05 · Updated 2026-11-05
Kuwait has introduced a Domestic Minimum Top-up Tax (DMTT) on large multinational enterprise groups, aligning with the global minimum tax framework. For groups above the threshold, this changes the tax arithmetic of a Kuwait presence. This article relies on the Ministry of Finance's own published material and labels what remains to be verified.
What the Ministry of Finance says
The Ministry of Finance's DMTT questions-and-answers page states that the tax applies to multinational groups whose global annual revenues exceed EUR 750 million in two of the past four years, at the 15% global minimum rate, effective for fiscal years beginning on or after 1 January 2025. The underlying instrument is Decree-Law No. 157 of 2024.
The Ministry also announced Ministerial Decision No. 55 of 2025 issuing the executive regulation of Decree-Law 157/2024, in a news item published on 29 June 2025.
What is verified and what is not
Verified at page level: the threshold, the 15% rate and the 2025 effective date as stated on the Ministry's FAQ page, and the existence and date of the executive-regulation announcement. Not yet verified: the full text of Decree-Law 157/2024 and of Ministerial Decision 55/2025, neither of which has been read line by line by our lawyers. The FAQ is guidance, not the instrument; detailed positions must be confirmed against the texts.
Who should pay attention
The threshold means the DMTT concerns large groups, not typical mid-market entrants. But groups near the EUR 750 million line should model the Kuwait position early, because entity choice, revenue attribution and timing all interact with a top-up tax. Groups below the threshold should still understand Kuwait's existing tax treatment of foreign bodies corporate, which is separate legislation not yet in this site's law library.
Professional assistance
Fahad Al-Haddad Law Firm & Legal Consultants reviews the Kuwait tax position of incoming groups alongside their international tax advisors, focusing on the local legal instruments, filings and authority interactions that a Kuwait presence creates.
Frequently asked questions
What is the Kuwait DMTT threshold?
Per the Ministry of Finance FAQ, the tax applies to multinational groups with global annual revenues exceeding EUR 750 million in two of the past four years.
When did Kuwait's 15% minimum tax take effect?
The Ministry of Finance states it applies to fiscal years beginning on or after 1 January 2025, under Decree-Law No. 157 of 2024.
Has the executive regulation been issued?
The Ministry announced Ministerial Decision No. 55 of 2025 issuing the executive regulation, in a news item dated 29 June 2025. The regulation's full text has not yet been reviewed line by line.
Related guides
Sources
This article is general information, not legal advice, and does not replace consultation with a lawyer licensed in Kuwait. The official Arabic legal texts prevail over any English explanation.