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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 78 mandates the tax registration mechanism for all entities subject to the Top-up Tax. It requires that registration must be conducted on a group basis with the Tax Administration, which then issues a tax card and a Tax Registration Number (TRN). The TRN is mandatory on all correspondence. Crucially, the provisions of the law apply from the date an entity becomes subject to the tax, regardless of its actual registration date, ensuring retroactive compliance.

CHAPTER 11 - TAX REGISTRATION

Article 78 - Tax Registration Mechanism

Every Entity subject to Tax (Top-Up Tax) in the State must register, and such Entities must also be registered as a group. The Tax Administration issues a tax card and a TRN for each Entity and/or Group registered with it. The registrant must include their TRN on all correspondence with the Tax Administration.

The provisions of the law apply to all Taxpayers starting from the date they become subject to Tax (Top-Up Tax), even if they are registered after this date.