Kuwait: Electronic registration service for companies subject to domestic minimum top-up tax (DMTT) launched

All in-scope entities must register with the Kuwait Tax Authority within 120 days of becoming subject to the DMTT.

Share
September 29, 2025

The Ministry of Finance in July 2025 announced the launch of an electronic registration service for companies subject to Kuwait’s Domestic Minimum Top-up Tax (DMTT) Law (Decree Law No. 157 of 2024), which is effective from January 1, 2025.

The service facilitates registration procedures for all in-scope entities (including constituent entities and permanent establishments of Pillar Two groups), which under the law must register with the Kuwait Tax Authority (KTA) within 120 days of becoming subject to the DMTT. For tax periods commencing between January 1, 2025, and June 1, 2025, the registration deadline is September 30, 2025. For tax periods commencing on or after June 2, 2025, the registration deadline is 120 days from the commencement of tax period or from being considered in-scope and subject to DMTT.

KTA will impose a penalty of KD 3,000 per entity if entities fail to register by the registration deadline.


For more information, contact a KPMG tax professional in Kuwait:

Fahim Bashir | fbashir@kpmg.com

Naveen Bohra | nbohra@kpmg.com

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline