GTL Summary:

Article 31 establishes a tiered penalty framework for the late submission of the tax declaration stipulated in Article 20. A minimum fine of KWD 1,000 is imposed, with penalties escalating based on the delay period: 5% of the final tax value for delays up to 30 days, 10% for delays between 31 and 90 days, 15% for delays between 91 and 365 days, and 20% for delays exceeding 365 days if filed before a tax assessment. If no declaration is filed by the assessment date, a 25% fine applies, with a minimum of KWD 5,000. These fines do not prejudice separate penalties for late payment under Article 32.

Document Type: Tax Law Article
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Article Number: tl-31
Country: 🇰🇼 Kuwait
Location: Chapter 6 - Administrative Fines
Order: 37
Last updated at: 2025-12-19 09:23:03 UTC

Chapter 6 - Administrative Fines

Article 31 - Late Submission of the Tax Declaration

A fine -of at least one thousand Kuwaiti dinars- shall be imposed against anyone who delays in submitting the tax declaration stipulated upon in Article 20 herein, as follows:

  1. 5% of the final tax value if submission delayed for 30 days or less.

  2. 10% of the final tax value if submission delayed for more than 30 days up to 90 days.

  3. 15% of the final tax value if submission delayed for more than 90 days up to 365 days.

  4. 20% of the final tax value if submission delayed for more than 365 days and before issuance of the tax assessment.

A fine of 25% of final tax value -in minimum of five thousand Kuwaiti Dinars- shall be imposed if the taxpayer has not filed the tax declaration until the date of issuing the tax assessment.

The imposition of such fines shall not prejudice to late payment penalties under Article 32 hereinafter.

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Tax Law: Article 30 - Provisional Seizure
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Tax Law: Article 32 - Late Payment of the Tax Due
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