Kuwait opens Electronic Registration for Pillar 2

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:

Kuwait: GloBE Country Guide 

OECD Administrative Guidance: Domestic Implementation Matrix

QDMTT: Domestic Design Matrix