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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 92 outlines the specific procedural requirements for remitting Top-Up Tax payments by MNE Groups. The provision mandates that all payments to the Tax Administration must be made in Kuwaiti Dinars. Furthermore, the taxpayer is obligated to clearly state the corresponding Top-Up Tax liability amount and the specific Tax Period to which the payment pertains. This ensures the Tax Administration can accurately allocate the received funds against the correct liability.

CHAPTER 13 - TAX PAYMENT AND REFUNDS

Article 92 - Tax Payments

When a Taxpayer makes any payment to the Tax Administration, it must be in Kuwaiti Dinars and must indicate the value of The Tax (Top-Up Tax) liability and the Tax Period pertaining to the payment. The Tax Administration will allocate the paid amount accordingly.