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 90 specifically governs the five-tax-period election available to a Domestic Constituent Entity (DCE). When a DCE makes this election within its tax declaration, it becomes binding for the period of filing and the subsequent four tax periods. The article establishes that this election is irrevocable during its five-period term. If revoked thereafter, the DCE is prohibited from making another such election for a new five-year cycle.

Document Type: ERS - Executive Regulations
Law: QDMTT Law (Decree-Law no. 157 of 2024)
Decision Number: executive-regulations-55-article-90
Year: 2025
Country: 🇰🇼 Kuwait
Official Name: Article 90 - Five-Tax-Period Elections
Last updated at: 2026-02-23 12:13:40 UTC

CHAPTER 12 - TAX RETURN

Article 90 - Five-Tax-Period Elections

If the DCE chooses a period of five-Tax Periods, this election will apply to the following Tax Periods:

  1. The Tax Period for which the tax declaration is filed that records the election.

  2. The four following Tax Periods.

This election cannot be revoked until the end of the five Tax Periods mentioned above.

Without prejudice to the above paragraph, if the DCE revokes the election, it may not make another election for the Tax Period in which the Tax Return is filed, the revocation is registered, and for the four subsequent Tax Periods.

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