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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 80 mandates that Multinational Enterprise (MNE) Groups operating in Kuwait must appoint a Designated Constituent Entity (DCE) to represent them before the Tax Administration. This entity is responsible for all tax-related filings and correspondence for the entire group, although individual entity obligations remain. The regulation specifies that if the Ultimate Parent Entity (UPE) is based in Kuwait, it must be the DCE. If multiple UPEs exist in Kuwait, one must be designated.

CHAPTER 11 - TAX REGISTRATION

Article 80 - Appointment of the DCE

MNEs in the State must designate one of the Group Entities to represent it before the Tax Administration and be responsible for submitting Tax Returns, records, documents, and all tax related matters on behalf of the group, without prejudice to the responsibilities of the Entities within the Group regarding all tax obligations.

If the UPE of the MNE Group is located in the State, it must be the DCE. For a Group with multiple UPEs, it must designate one of these Entities as the DCE.