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Kuwait: Guidance on application of 5% tax retention rules to taxpayers within scope of DMTT

Guidance aims to align traditional 5% tax retention rules with new DMTT framework.

april 15, 2026

The Minister of Finance issued guidance regarding how the 5% tax retention rules apply to multinational enterprise (MNE) groups that fall within the scope of the domestic minimum top-up tax (DMTT).

The guidance aims to align the traditional 5% tax retention rules with the new DMTT framework, and to avoid duplicate or unnecessary withholding when entities are already compliant with the DMTT regime and remain complaint with their tax obligations.

Read an April 2026 report prepared by the KPMG member firm in Kuwait

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