Kuwait’s Ministry of Finance has launched an online registration service for companies subject to the 15% Domestic Minimum Top-up Tax under Law No. (157) of 2024, effective from 1 January 2025.
Kuwait’s Ministry of Finance has launched a new electronic registration service for companies subject to the Multinational Entities Tax Law, Law No. (157) of 2024.
This announcement was made by Kuwait’s Ministry of Finance via a post on X on 16 July 2025.
The Law took effect on 1 January 2025. It applies a 15% minimum tax on in-scope multinational enterprise (MNE) groups.
The initiative is in line with Article 75 of the law’s executive regulations, which encourages self-registration by companies subject to the supplementary domestic minimum top-up tax (DMTT) at a rate of 15% for large multinational enterprises.
To register, companies must:
- Visit www.mof.gov.kw.
- Select “Corporate and Institutional Tax” or access “Electronic Tax Services” to reach www.mof.gov.kw/TCRS_Public.
- Log in using an existing account or create a new one.
- Choose the relevant service and submit the registration application.
The Ministry reiterated its commitment to enhancing digital services to improve institutional performance and ensure compliance with Kuwait’s tax legislation.
Earlier, Kuwait’s Ministry of Finance issued Executive Regulations under Ministerial Resolution No. (55) of 2025 on 29 June 2025, detailing the implementation of the DMTT introduced by Decree-Law No. (157) of 2024.
