Legal & Regulatory Frameworks
Explore laws & regulations
Browse the laws, regulations and legal instruments shaping infrastructure investment and delivery across InfraLex markets.
2 Laws & Regulations
Domestic Minimum Top-up Tax Law
Kuwait · Decree
TaxIn Force
Issued 30 December 2024, imposes a 15% Domestic Minimum Top-up Tax on the Kuwait profits of multinational enterprise groups with global consolidated revenue of…
Income Tax Decree
Kuwait · Decree
TaxAmended
Imposes a flat 15% corporate income tax on the Kuwait-sourced trade or business income of foreign-incorporated bodies corporate. 100% Kuwaiti- or GCC-owned comp…