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Kuwait: Approval of accession to MLI

45 covered tax agreements (CTAs)

June 22, 2026

Decree No. 62 of 2026 (issued on May 25, 2026) approves Kuwait’s accession to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).

Kuwait currently has 45 provisional covered tax agreements (CTAs), which will become applicable once the ratification process is completed and the positions of Kuwait and the relevant jurisdictions are aligned.

The decree became effective June 7, 2026, but the effect of the MLI on Kuwait’s income tax treaties with other jurisdictions will depend on the submission of the instrument of ratification with the OECD and the alignment of MLI positions between Kuwait and each relevant treaty partner.

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

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