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May 15, 2026

Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 75 outlines the mandatory tax registration procedures for entities subject to the Top-Up Tax. The article obligates the Taxpayer to register with the Tax Administration within 120 days of becoming subject to the tax, utilising the methods and forms prescribed by the administration. This requirement ensures comprehensive compliance, mandating the submission of all necessary information and documents, even if the entity is already registered for other tax purposes in Kuwait.

CHAPTER 11 - TAX REGISTRATION

Article 75 - Voluntary Registration by the Taxpayer

The Taxpayer must register with the Tax Administration within 120 days from the date they become subject to the Tax (Top-Up Tax), using the methods and forms provided by the Tax Administration. The Taxpayer must submit all information and documents requested by the Tax Administration for registration purposes, even if they are already registered for other tax purposes.