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Kuwait: Regulations under Pillar Two global minimum tax rules

Additional details and clarity on definition, computation, and compliance issues for domestic minimum top-up tax (DMTT)

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July 9, 2025

The Minister of Finance on June 29, 2025, issued Ministerial Order No. 55 of 2025, providing the executive bylaws under Decree Law No. 157/2024, which introduced 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 provide additional details and clarity on definition, computation, and compliance issues for the DMTT.

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

Read a DMTT guidebook prepared by the KPMG member firm in Kuwait

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