Kuwait Pillar Two obligations

A domestic top-up tax from January 2025, with a return that requires an audit by an auditor the Ministry of Finance has approved — a lead time most groups have not costed.

What is in force in Kuwait

The 2 separate filing obligations

Penalties

Not confirmed. The Executive Regulations, which would carry the penalty schedule, were not located on the Ministry of Finance site.

What catches groups out in Kuwait

• The audit requirement is the binding constraint, not the filing date. An approved auditor has to be engaged well before March 2027.
• The Executive Regulations are absent from the Ministry of Finance site, so registration mechanics, forms and penalties are all unpublished as far as can be verified.
• Kuwait has no corporate income tax on wholly Kuwaiti-owned companies, so for many groups this is the first direct tax filing they will make there.

Recent changes affecting Kuwait

• 2027-03-31 — Kuwait's first DMTT return is reported due 31 March 2027 for a December 2025 year end, and to require certification by a Ministry of Finance approved auditor. Engaging one is the binding lead time, not the filing date. The Executive Regulations are absent from the MoF site.

All dated changes →

Common questions

What must be filed in Kuwait under Pillar Two?

2 separate obligations: DMTT Registration; Annual DMTT Return.

When is the DMTT Registration due in Kuwait?

Not confirmed from a primary source. Filed by: Kuwaiti constituent entities of in-scope groups. Channel: Ministry of Finance — portal not confirmed.

When is the Annual DMTT Return due in Kuwait?

Reported as 15 months after financial year end — 31 March 2027 for a December 2025 year end. Not confirmed from a primary source. Filed by: Kuwaiti constituent entities, or a designated filing entity. Channel: Ministry of Finance — portal not confirmed.

What access is needed before filing in Kuwait?

MoF registration + an MoF-approved auditor. The return is reported to require certification by an auditor approved by the Ministry of Finance. Appointing one is a procurement step with its own lead time, separate from the filing itself. The approved-auditor list and the registration channel could not be confirmed.

What are the penalties in Kuwait?

Not confirmed. The Executive Regulations, which would carry the penalty schedule, were not located on the Ministry of Finance site.

Where this comes from

Every row on this page was checked against the authority's own published page on 10 October 2026. Adoption, the decree number and the effective date are established. The return deadline, the audit requirement, registration mechanics and penalties rest on secondary sources — the Executive Regulations were not found on mof.gov.kw.

Other Pillar Two jurisdictions

Qatar · Japan · Hong Kong · Vietnam · Indonesia · Malaysia · Oman · Saudi Arabia

All 31 entries in the tracker →