Kuwait: Legislation implementing Pillar Two global minimum tax rules

New legislation introduces domestic minimum top-up tax (DMTT) for multinational groups

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January 8, 2025

Decree Law No. 157/2024 introduces a 15% domestic minimum top-up tax (DMTT) on multinational groups with revenues exceeding €750 million, in line with the OECD’s Pillar Two global minimum tax rules.

The regulations for implementation of the law are expected within six months.

Read a January 2025 report prepared by the KPMG member firm in Kuwait

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