Middle East
Kuwait: tax at a glance
There is no personal income tax and no VAT. A flat 15% corporate tax applies to foreign corporate bodies, and a new MNE top-up tax begins in 2025.
No personal income tax
Last verified
Ways to relocate to Kuwait
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 0%No personal income tax applies to individuals, regardless of nationality.
- Corporate income
- 15%
- Capital gains
- Exempt for individuals. There is no personal capital gains tax.
- VAT
- None for now. A 5% GCC VAT is planned but not yet in force.
- Dividends (WHT)
- None, though a 5% retention rule applies to payments made to foreign entities.
- Interest (WHT)
- None, aside from a 5% retention rule.
- Royalties (WHT)
- None, aside from a 5% retention rule.
- Social security (employee)
- 10.5%, and only for Kuwaiti nationals.
- Social security (employer)
- 11.5% for Kuwaiti nationals, and nothing for expatriates.
- Wealth tax
- None
- Inheritance / estate
- None. Estate distribution follows Sharia law.
- Property tax
- There is no recurrent property tax.
- Other
- A 15% Domestic Minimum Top-up Tax on large multinationals begins in 2025, and listed companies also pay Zakat, KFAS and NLST levies.
How the system works
- Tax system
- No personal income tax
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
A special regime for new arrivals
No corporate income tax on wholly Kuwaiti or GCC-owned companies. 15% corporate tax on foreign-owned entities. 15% domestic minimum top-up tax for large multinational groups from 2025. No VAT.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.