A concise reference to the main regulatory and tax obligations of companies in Kuwait, the authority responsible for each, and the annual deadlines. Last updated: September 2026
Regulators and key obligations
| Authority | Who is covered | Key obligations |
|---|---|---|
| Ministry of Commerce and IndustryCompanies Law No. 1 of 2016 | All commercial companies | Renew and update the commercial register · hold the general assembly and approve audited financial statements within three months of year-end · maintain the ultimate beneficial owner (UBO) register and record changes within 15 days (Ministerial Decision 156 of 2026) |
| Capital Markets AuthorityLaw No. 7 of 2010 and its Executive Bylaws | Listed companies and licensed persons | Interim financial statements within 45 days of each quarter-end · audited annual statements within three months · immediate disclosure of material information · governance requirements |
| Central Bank of Kuwait | Banks, investment, finance and exchange companies under its supervision | Audited financial statements and periodic prudential reporting per CBK instructions · AML requirements |
| Insurance Regulatory UnitLaw No. 125 of 2019 | Insurers, reinsurers and insurance brokers | Audited financial statements and periodic reporting per the Unit’s resolutions · solvency and governance requirements |
| Ministry of Finance (General Tax Administration) | Depends on the company type (see next table) | Zakat, NLST, corporate income tax and DMTT returns · tax clearance certificate |
| Kuwait Financial Intelligence UnitLaw No. 106 of 2013 | Financial institutions and designated non-financial businesses and professions | Report suspicious transactions without delay |
Zakat and taxes
| Obligation | Rate | Who is covered | Return due |
|---|---|---|---|
| ZakatLaw No. 46 of 2006 | 1% of net profit | Kuwaiti shareholding companies (public and closed) | 15th day of the 4th month after year-end (15 April) |
| National Labour Support TaxLaw No. 19 of 2000 | 2.5% of net profit | Kuwaiti companies listed on Boursa Kuwait | 15th day of the 4th month (15 April) |
| Corporate income taxDecree No. 3 of 1955 as amended by Law No. 2 of 2008 | 15% of net profit | Foreign entities doing business in Kuwait | 15th day of the 4th month; may be paid in 4 instalments (15 Apr, 15 Jun, 15 Sep, 15 Dec) |
| Domestic Minimum Top-up Tax (DMTT)Decree-Law No. 157 of 2024 and Ministerial Resolution No. 55 of 2025 | 15% effective minimum | Kuwaiti entities of multinational groups with revenue of EUR 750 million or more, for years starting on or after 1 January 2025 | Register within 120 days · return and payment within 15 months of year-end (31 March 2027 for FY2025) |
Entities within the DMTT scope are exempt from corporate income tax and zakat, while NLST continues to apply under its governing provisions.
5% retention on payments
- Ministries, authorities and public institutions retain 5% of each payment due to their contractors, released only against a valid tax clearance certificate from the Ministry of Finance.
- Under the Budget Executive Regulations for FY 2026/2027 (issued 29 March 2026): retention does not apply to entities registered for DMTT holding a valid tax card, retention balances older than five years are transferred to the Ministry of Finance, and clauses shifting contractors’ tax liabilities to government entities are prohibited.
Anti-money laundering and counter-terrorist financing
- An entity-wide ML/TF risk assessment, approved internal policies and procedures, and a compliance officer.
- Customer due diligence and verification of the beneficial owner, with enhanced due diligence for high-risk cases.
- Reporting suspicious transactions to the Kuwait Financial Intelligence Unit without delay.
- Keeping records and documents for at least five years.
Annual calendar (financial year ending 31 December)
| Date | Obligation | Authority |
|---|---|---|
| 31 March | Audited annual financial statements and general assembly | CMA · MOCI |
| 15 April | Zakat, NLST and income tax returns (and first instalment) | Ministry of Finance |
| 15 May | Q1 interim financial statements | CMA |
| 15 June | Income tax — 2nd instalment | Ministry of Finance |
| 14 August | Q2 interim financial statements | CMA |
| 15 September | Income tax — 3rd instalment | Ministry of Finance |
| 14 November | Q3 interim financial statements | CMA |
| 15 December | Income tax — 4th instalment | Ministry of Finance |
| 31 March (after 15 months) | DMTT return and payment | Ministry of Finance |
If a CMA disclosure deadline falls on a Friday or Saturday, it moves to the next working day. See upcoming deadlines with actual dates →
How we help
We review your company’s obligations, prepare audited financial statements and tax and zakat returns, and keep your UBO register and AML requirements in order — so you meet every deadline without surprises.
Request a consultationThis guide is for general information only and does not constitute professional or legal advice. Legislation and deadlines are subject to change; please refer to the official texts or contact us before making any decision.