Tax Treaty Between Kuwait and Qatar in Force

According to an update from the Qatar General Tax Authority, the income and capital tax treaty with Kuwait entered into force on 6 October 2025. The treaty, signed 1 June 2025, is the first of its kind between the two countries.

Taxes Covered

The treaty covers Kuwaiti income taxes and Qatari income tax and corporate tax.

Residence

If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine the person's residence for t…