Kuwait has ratified the amending protocol to its income and capital tax treaty with Tajikistan, following the publication of Decree-Law No. 91 of 2025 in the Official Gazette No. 1750 on 3 August 2025. The protocol, signed on 3 November 2024, modifies the original treaty signed on 23 June 2013.
The treaty and protocol will come into effect upon the exchange of ratification instruments and will apply from 1 January of the year following their entry into force.
Earlier, Tajikistan’s lower house of the Supreme Assembly approved the law for the ratification of the income and capital tax treaty with Kuwait on 16 April 2025.
