Kuwait has implemented the Budget Executive Regulations for 2026/2027, effective 1 April 2026, including revisions to the retention (withholding) on payment rules. The rules generally require Ministries, government entities, and public institutions to retain 5% of the value of payments made under a contract, agreement, or transaction until a tax clearance certificate from the Ministry of Finance is presented. One of the key changes to the rules from 1 April is the introduction of an exemption…