Regulatory deadlines calendar

Regulatory deadlines

Dates update automatically. For a 31 December year-end. If a CMA or general assembly deadline falls on a Friday or Saturday, it runs to Sunday; Ministry of Finance dates are fixed.

14Nov 2026
Interim financial statements — Q3
Listed companies · CMA · 45 days after quarter-end
Runs to Sunday 15 Nov
15Dec 2026
Corporate income tax — instalment 4
Foreign entities doing business in Kuwait · Ministry of Finance · Decree 3/1955 as amended by Law 2/2008
31Mar 2027
DMTT return and payment
Kuwaiti entities of MNE groups (EUR 750m+) · Ministry of Finance · Decree-Law 157/2024 and MR 55/2025 · 15 months after year-end
31Mar 2027
Annual financial statements
Listed companies · CMA · 3 months after year-end
31Mar 2027
Annual ordinary general assembly
Shareholding and limited liability companies · Companies Law Arts. 206 & 114 · 3 months after year-end
15Apr 2027
Zakat and NLST returns
Kuwaiti shareholding and listed companies · Ministry of Finance · Law 46/2006 and Law 19/2000
15Apr 2027
Corporate income tax return and 1st instalment
Foreign entities doing business in Kuwait · Ministry of Finance · Decree 3/1955 as amended by Law 2/2008
15May 2027
Interim financial statements — Q1
Listed companies · CMA · 45 days after quarter-end
Runs to Sunday 16 May
15Jun 2027
Corporate income tax — instalment 2
Foreign entities doing business in Kuwait · Ministry of Finance · Decree 3/1955 as amended by Law 2/2008
14Aug 2027
Interim financial statements — Q2
Listed companies · CMA · 45 days after quarter-end
Runs to Sunday 15 Aug
15Sep 2027
Corporate income tax — instalment 3
Foreign entities doing business in Kuwait · Ministry of Finance · Decree 3/1955 as amended by Law 2/2008
14Nov 2027
Interim financial statements — Q3
Listed companies · CMA · 45 days after quarter-end

Sources

  • Interim and annual financial statements of listed companies: CMA listing rules (45 days after quarter-end; 3 months after year-end).
  • Annual ordinary general assembly: Companies Law No. 1 of 2016, Articles 206 and 114.

General information only; not professional advice for any specific situation.

CallWhatsApp