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Kuwait: Optional advance tax payment for taxpayers subject to DMTT

Effective for tax periods ending on or before March 31, 2026

may 7, 2026

The Minister of Finance issued Circular No. 1 of 2026, setting out a mechanism for an optional advance tax payment for taxpayers subject to the domestic minimum top-up tax (DMTT), based on a provisional DMTT return.

The advance tax payment system applies to taxpayers subject to the DMTT regime for any tax period ending on or before March 31, 2026.

Read a May 2026 report prepared by the KPMG member firm in Kuwait

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