Ministerial Decision No. 55 of 2025 provides the executive framework for Kuwait's Domestic Minimum Top-up Tax (DMTT) regime under Decree-Law No. 157 of 2024. Article 42 establishes the core formula for calculating the Top-up Tax rate applicable to a Multinational Enterprise (MNE) Group. It mandates that for each tax period, the applicable rate is determined by subtracting the MNE Group's jurisdictional Effective Tax Rate (ETR) from the statutory 15% minimum tax rate, a critical step aligned with the OECD's Pillar Two GloBE model.