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    Global Daily Tax News, Kuwait Issues Top-Up Tax Implementing Regulations, (Jul 3, 2025)

    Kuwait's Finance Ministry has announced the release of executive regulations governing the nation's new minimum top-up tax regime under Pillar Two.

    Legislation governing the regime was released on December 30, 2024. Decree No. 157 of 2024 provides fo ...

    Kuwait's Finance Ministry has announced the release of executive regulations governing the nation's new minimum top-up tax regime under Pillar Two.

    Legislation governing the regime was released on December 30, 2024. Decree No. 157 of 2024 provides for the introduction of a domestic minimum top-up tax, ensuring that in-scope multinational entities pay a minimum tax rate of at least 15 percent on their profits, with effect from January 1, 2025.

    The Ministry said the new regulations interpret and clarify the law's provisions, including defining rules, procedures, obligations, and implementation mechanisms.

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