Kuwait issues Executive Regulations to the Kuwait DMTT Law

14 July 2025|Tax Alerts, Legislation & Policy, National/Federal Taxation, Global|Kuwait

On 29 June 2025, Kuwait issued the Executive Regulations to the Tax Law on Multinational Enterprise Groups, establishing a Domestic Minimum Top-Up Tax.
The Executive Regulations provide detailed guidance on the application of the DMTT Law, covering the key provisions and scope, among other things.
Multinational enterprises should review the published Executive Regulations to the DMTT Law to assess their tax, zakat and transfer pricing obligations.

Executive summary

On 29 June 2025, Kuwait's Mi…

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