Article 19 of Kuwait’s Minimum Tax Law provides that taxpayers must register with the Tax Administration within 120 days from the date of commencement of the in-scope activity. However, under Article 2 of the introductory provisions in-scope MNE groups must register for DMTT purposes within 9 months from the date of entry into force of the provisions of the Law to avoid an administrative fine (ie September 30, 2025 for in-scope groups for the 2025 fiscal year).
On July 16, 2025, Kuwait updated its electronic registration portal to include Pillar 2 registration. In scope entities will need to login or create a new user account to submit the electronic registration.
For detailed information on the application of the GloBE Rules in Kuwait, see our:
OECD Administrative Guidance: Domestic Implementation Matrix
Cookie | Duration | Description |
---|---|---|
cookielawinfo-checkbox-analytics | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Analytics". |
cookielawinfo-checkbox-functional | 11 months | The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional". |
cookielawinfo-checkbox-necessary | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookies is used to store the user consent for the cookies in the category "Necessary". |
cookielawinfo-checkbox-others | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Other. |
cookielawinfo-checkbox-performance | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Performance". |
viewed_cookie_policy | 11 months | The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. It does not store any personal data. |