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.
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