GTL Summary:

Article 1 of the Decree-Law establishes the scope and commencement date for the new tax regime. The provisions of the accompanying law apply to taxable Multinational Entities (MNEs) for all tax periods beginning on or after 1 January 2025. A critical function of this article is to specify which existing tax legislation will be superseded for these MNEs from the effective date. Consequently, Decree No. 3 of 1955, Law No. 23 of 1961, Law No. 46 of 2006, and specific sections of Law No. 19 of 2000 will no longer apply.

Document Type: Tax Law Article
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Article Number: dl-1
Country: 🇰🇼 Kuwait
Order: 2
Last updated at: 2025-12-26 14:13:52 UTC

Article 1

Provisions of the accompanying law shall apply to the taxable Multinational Entities (MNEs) as of the tax periods which start on or after January 1st 2025. As of such tax periods, the following decree, laws and provisions shall not apply to:

Decree no. 3 of 1955 referred to.
Law no. 23 of 1961 referred to.
Item no. 1 of Article 12 and paragraph no. 2 of Article 14 of the law no. 19 of 2000 referred to.
Law no. 46 of 2006 referred to.

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