Middle East
Currency
KWD
Corporate Tax
15%
Personal Income Tax
0%
VAT / GST
0%
Applies to foreign corporate entities. Kuwaiti shareholding companies pay Zakat (1%) and NITA (1%).
No personal income tax.
VAT not yet implemented (planned at 5%).
Dividends
0%
Interest
0%
Royalties
0%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
PAM: 23.5% on Kuwaiti nationals (employer 10.5% + employee 9.5% + indemnity 3.5%).
Capital Gains Tax
0%
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
0% (contribution to labour force on rent)
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~70
Key partners: UK, France, Germany, India, China, UAE
DTA with UAE ratified 2024. Most treaties reduce withholding to 0%–10%.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
Economic Substance rules apply. No transfer pricing legislation yet.
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