Country tax profile · 2026
Kuwait corporate tax
How Kuwait taxes corporate
The standard corporate profits tax in Kuwait is 15%. Flat 15% CIT on the foreign owned share only; companies 100% owned by Kuwaiti or GCC interests are exempt. A new DMTT (OECD Pillar 2) of 15% applies to multinationals with revenue of EUR 750M or more from 2025.
Compiled by MyNomadWorld for Kuwait and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Kuwait's corporate tax compares
Kuwait's corporate tax of 15% is the 138th highest of the 180 countries we track, against a global average of 21.2% and a Asia average of 19.2%.
Countries with a similar corporate tax
Cyprus (15%) · Georgia (15%) · Montenegro (15%) · Germany (15%) · Mauritius (15%) · Oman (15%)
Who is a tax resident of Kuwait?
Not applicable to individuals: Kuwait has no personal income tax and no concept of individual tax residence.
Related Kuwait taxes
Moving to Kuwait?
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What is the corporate tax rate in Kuwait?
The standard corporate profits tax in Kuwait is 15%. Flat 15% CIT on the foreign owned share only; companies 100% owned by Kuwaiti or GCC interests are exempt. A new DMTT (OECD Pillar 2) of 15% applies to multinationals with revenue of EUR 750M or more from 2025.