TAX SERVICES

Businesses often face the challenge of transforming newly established ventures into profitable operations within a defined timeframe—a task that is far from simple.
To navigate this process effectively, it is essential to take full advantage of all available opportunities, particularly through proper tax planning and professional consultation.
Given the complexity of tax legislation, it is highly recommended that businesses—especially those engaged in cross-border activities—undertake comprehensive tax planning from the early stages.

INCOME TAX

Foreign companies conducting business in Kuwait are subject to a 15% income tax on their net annual profits, payable to the Ministry of Finance (MOF).
In this regard, Alwaha provides comprehensive tax-related auditing services to foreign companies, covering every aspect of the process from start to finish, including:

• Tax planning
• Registration with the Ministry of Finance (MOF)
• Tax return submission and inspection
• Handling objections and appeals
• Obtaining tax clearance certificates

Our approach to income tax services is guided by three fundamental principles: maximizing benefits for the taxpayer, ensuring strict compliance with income tax regulations, and avoiding penalties resulting from non-compliance.

NATIONAL LABOR SUPPORT TAX

Kuwaiti companies listed on the Kuwait Stock Exchange (KSE) are obligated to pay a 2.5% National Labor Support Tax on their net annual profits to the Ministry of Finance.
This tax was introduced to promote the employment of Kuwaiti nationals within the private sector.

Alwaha provides efficient and accurate auditing services for the preparation and submission of National Labor Support Tax declarations, in full compliance with applicable laws, amendments, and executive regulations.
We also offer advisory support related to handling objections and appeals when necessary.
The governing legal framework includes Law No. 19 of 2000 (National Labor Support Tax Law), Ministerial Resolution No. 24 of 2006, and its executive regulations.

ZAKAT

In accordance with Islamic Shari’a principles, Zakat legislation has been enacted in Kuwait requiring Kuwaiti shareholding companies to pay 1% Zakat on their net annual profits to the Ministry of Finance.
This law was established to support the state budget while meeting religious obligations.

Alwaha offers expert auditing services related to corporate Zakat compliance, ensuring adherence to the Zakat law, its amendments, and executive regulations.
We also provide advisory services on objection and appeal procedures, if applicable.
Zakat regulations are governed by Law No. 46 of 2006, Resolution No. 58 of 2007, and the associated executive regulations.