MoF has updated its tax services portal so that multinational enterprise groups registered for the Domestic Minimum Top-up Tax can review and amend their registration applications. Every registered group must submit an update request.
Kuwait’s Ministry of Finance (MoF) had updated its tax services portal on 28 September 2026 to allow multinational enterprise (MNE) groups registered for the Domestic Minimum Top-up Tax (DMTT) to review and amend their registration applications. The update also requires all registered MNE groups to submit an update request, while enabling constituent entities (CEs) to obtain electronic tax cards with QR codes after approval.
Amending the DMTT registration
Under the updated procedure, the filing constituent entity (filing CE) may amend the DMTT registration application through its account on the portal. Amendments may cover:
- supporting documents;
- fiscal year information;
- financial data;
- Central Bank of Kuwait exchange rates; and
- other information previously submitted.
Missing constituent entities (CEs) may be added, and entities that are no longer part of the MNE group may be removed.
Who must act
All registered MNE groups must submit an update request, even where no changes are required. Where the ultimate parent entity (UPE) is in Kuwait, it must act as the filing CE. Each CE must also hold a valid registration number under the DMTT registration framework.
Electronic tax card
Once the updated registration is approved, each CE must submit a separate tax card application through its own portal account. The tax card will be issued electronically with a QR code, replacing the manual issuance and signature process.
DMTT registration in the user manual
The Tax Services System User Manual (Version 4.0) lists the Supplementary Tax Registration for Multinational Enterprise Groups (DMTT / Pillar Two) as one of the portal’s core services. It is designed for MNE groups subject to Global Minimum Tax (Globe / DMTT) rules.
The registration collects details on the UPE, constituent entities, global consolidated financial data, Country-by-Country Reporting (CbCR) files and authorised local audit firms.
Application process and documents
Depending on the account type, applications follow a four-step or seven-step process. The steps cover primary information or tax details, address information, partner or shareholder details where foreign partners exist, document attachments, data confirmation, and declaration and submission. Applicants must tick the mandatory legal accuracy declarations before final submission, and they can save their progress and return later.
If a tax officer returns a request for modification or additional information, the user receives a system message with a “View” button to reopen, amend and resubmit it.
Supporting documents must be in PDF format, with a maximum size of 4 MB per file. Scans must be clear and legible, and multi-page documents must keep their page order.
About the portal
The portal forms part of the government’s digital transformation strategy. It replaces paper-based procedures with fully digital workflows, automated processing, and electronic notifications by email and SMS. It serves companies, professional and institutional entities, government entities and individuals operating in Kuwait.
