Kuwait: Optional advance tax payment for taxpayers subject to DMTT
Effective for tax periods ending on or before March 31, 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