GTL Summary:

Ministerial Decision No. 55 of 2025 implements Kuwait's Domestic Minimum Top-up Tax (DMTT) framework under Decree-Law No. 157 of 2024. Article 66 defines the Tax Period for which a Domestic Constituent Entity (DCE) must submit tax returns. This period is typically 12 months and must align with the fiscal year of the Ultimate Parent Entity (UPE). The Article allows for periods shorter or longer than 12 months, provided this alignment is maintained. It mandates the DCE to proactively notify the Tax Administration of its fiscal year. In cases of non-compliance, the Tax Administration may default to a calendar year ending 31 December.

Document Type: ERS - Executive Regulations
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Decision Number: executive-regulations-55-article-66
Year: 2025
Country: 🇰🇼 Kuwait
Official Name: Article 66 - Tax Period
Last updated at: 2026-02-23 12:13:40 UTC

CHAPTER 9 - TAX PERIOD

Article 66 - Tax Period

The Tax Period for which the DCE submits Tax Returns and is held liable for tax shall be 12 months, aligned with the UPE’s fiscal year.

The Tax Period may be shorter or longer than 12 months, provided it still aligns with the UPE’s fiscal year.

The DCE must notify the Tax Administration of its fiscal year before the start of the period. If the Taxpayer is non-compliant in this regard, and the Tax Administration lacks information about the UPE’s fiscal year, it may deem the Taxpayer’s period as the calendar year ending on December 31.

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