GTL Summary:

Document Type: Tax Law Article
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Article Number: tl-11
Country: 🇰🇼 Kuwait
Location: Chapter 3 - Tax Imposition and Entitlement
Order: 17
Last updated at: 2025-11-10 13:55:44 UTC

Chapter 3 - Tax Imposition and Entitlement [G1]

Article 11 - Calculation of Taxable Income

The taxpayer's taxable income shall be calculated based upon the total net income or loss of taxable entities within a group less the excluded income deducted based upon the taxpayer's activity significance referred to in Article 10 herein.

GTL Notes

[G1]We have corrected the numbering of the Chapter based on the Explanatory Memorandum

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