Ministerial Decision No. 55 of 2025 provides the Executive Regulations for Kuwait's DMTT Law. Article 112 specifies the currency exchange rate rules for Multinational Enterprise (MNE) Groups. It mandates that Euro-denominated amounts be converted using the Central Bank of Kuwait's average rate from the preceding December. If all local Constituent Entities use the Kuwaiti Dinar (KWD), the tax is calculated in KWD. Otherwise, a consistent currency must be elected for five years. Final tax liability must be converted and paid in KWD using the fiscal year's average rate.