Mubasher, 29 June 2025: The Kuwaiti Ministry of Finance has issued Kuwait Ministerial Decree No. 55/2025 on the implementing of Kuwait Decree-Law No. 157/2024, on the tax of Multinational Entities (MNEs).

This covers the introduction of a Domestic Minimum Top-up Tax (DMTT), and aligns with OECD requirements under the Global Minimum Tax Pillar Two project. The new regulations clarify the provisions of the law, outlining procedures and mechanisms for implementation.

Preliminary estimates suggested the tax could generate annual revenues of approximately 250 million Kuwaiti dinars.

The Ministry plans to conduct several educational workshops to explain the details of the executive regulations, with dates to be announced in due course.

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