Without prejudice to the exemptions stipulated under the provisions of Decree and its amendments and the provisions of other Laws or International Treaties ratified under Laws, which shall remain valid until the expiry of the specified period within the respective limits, the following shall be exempted from tax :

1. The incorporated body's profit resulting only from trades in Kuwait Stock Exchange Market, whether directly made or through investment portfolios or funds.

2. The income realized by a natural person from practicing a trade or business in the State of Kuwait unless he proves that he is representing the share of an incorporated body.