Kuwait
Western Asia · KW · 39 treaties
What is the tax system in Kuwait?
Kuwait operates a tax system with no personal income tax. The corporate tax rate is 15%.
Tax profile
| Corporate income tax | 15% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 0% |
| Personal income (top rate) | 0% |
| Capital gains | n/a |
| Tax system | No Income Tax |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What is the top personal income tax rate in Kuwait?
- Kuwait has no personal income tax, with a top rate of 0%.
- What is the corporate tax rate in Kuwait?
- The corporate tax rate in Kuwait is 15%.
- Does Kuwait have a Value Added Tax (VAT)?
- Kuwait has a standard VAT rate of 0%.
Tax treaty network (82)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Austria | 0% | 0% | 10% |
| Belarus | 5% | 5% | 10% |
| Belgium | 10% | 0% | 10% |
| Bulgaria | 5% | 5% | 10% |
| Canada | 15% | 10% | 10% |
| China | 5% | 5% | 10% |
| Croatia | 0% | 0% | 10% |
| Cyprus | 0% | 0% | 5% |
| Czechia | 5% | 0% | 10% |
| France | 0% | 0% | 0% |
| Germany | 15% | 0% | 10% |
| Georgia | 5% | 0% | 10% |
| Hong Kong S.A.R. | 5% | 5% | 5% |
| Hungary | 0% | 0% | 10% |
| Indonesia | 10% | 5% | 20% |
| India | 10% | 10% | 10% |
| Italy | 5% | 0% | 10% |
| Japan | 10% | 10% | 10% |
| Jordan | 5% | 5% | 30% |
| South Korea | 5% | 5% | 15% |
| Lebanon | 0% | 0% | 5% |
| Lithuania | 15% | 10% | 10% |
| Luxembourg | 5% | 0% | 5% |
| Malaysia | 0% | 10% | 15% |
| Malta | 15% | 0% | 10% |
| Mauritius | 0% | 5% | 10% |
| Morocco | 10% | 10% | 10% |
| Netherlands | 10% | 0% | 5% |
| Pakistan | 10% | 10% | 10% |
| Philippines | 15% | 10% | 20% |
| Poland | 5% | 5% | 15% |
| Romania | 1% | 1% | 20% |
| Russia | 5% | 0% | 10% |
| Singapore | 0% | 7% | 10% |
| Spain | 5% | 0% | 5% |
| Sri Lanka | 10% | 10% | 20% |
| Sudan | 5% | 5% | 10% |
| Switzerland | 15% | 10% | 10% |
| Syria | 0% | 10% | 20% |
| Tunisia | 10% | 2.5% | 5% |
| Turkey | 10% | 10% | 10% |
| Republic of Serbia | 10% | 10% | 10% |
| Ukraine | 5% | 0% | 10% |
| United Kingdom | 15% | 0% | 10% |
| Albania | 15% | 10% | 10% |
| Algeria | 0% | 0% | 15% |
| Armenia | 5% | 5% | 10% |
| Azerbaijan | 10% | 7% | 10% |
| Bangladesh | 10% | 10% | 10% |
| Benin | 0% | 0% | 20% |
| Bosnia and Herzegovina | 5% | 5% | 10% |
| Brunei | 0% | 0% | 15% |
| Denmark | 15% | 0% | 10% |
| Djibouti | 0% | 0% | 15% |
| Egypt | 10% | 10% | 10% |
| Ethiopia | 5% | 5% | 30% |
| Greece | 5% | 5% | 15% |
| Guyana | 15% | 0% | 20% |
| Iran | 5% | 5% | 5% |
| Ireland | 0% | 0% | 5% |
| Kenya | 5% | 10% | 10% |
| Kyrgyzstan | 0% | 0% | 10% |
| Laos | 0% | 0% | 10% |
| Latvia | 5% | 5% | 5% |
| North Macedonia | 0% | 0% | 15% |
| Mauritania | 0% | 0% | 10% |
| Mexico | 0% | 10% | 10% |
| Moldova | 5% | 2% | 10% |
| Nigeria | 0% | 0% | 7.5% |
| Portugal | 10% | 10% | 10% |
| Senegal | 0% | 0% | 20% |
| Seychelles | 0% | 0% | 5% |
| Slovakia | 0% | 10% | 10% |
| Slovenia | 5% | 5% | 10% |
| South Africa | 0% | 0% | 0% |
| Tajikistan | 5% | 10% | 10% |
| Thailand | 10% | 15% | 20% |
| Uzbekistan | 10% | 8% | 20% |
| Venezuela | 10% | 5% | 20% |
| Vietnam | 15% | 15% | 20% |
| Yemen | 0% | 0% | 10% |
| Zimbabwe | 10% | 0% | 10% |