Legal & Regulatory Frameworks
Explore laws & regulations
Browse the laws, regulations and legal instruments shaping infrastructure investment and delivery across InfraLex markets.
14 Laws & Regulations
Bankruptcy Law
Kuwait · Law / Act
Insolvency / BankruptcyAmended
Approved by Parliament 29 September 2020, published 25 October 2020. Modernizes Kuwait's insolvency regime: introduces preventive settlement, financial restruct…
Capital Markets Authority Law
Kuwait · Law / Act
Banking & FinanceIn Force
Issued 21 February 2010, published in the Official Gazette 28 February 2010, establishes the Capital Markets Authority (CMA) as an independent body regulating s…
Civil Code
Kuwait · Decree
Security / CollateralIn Force
Kuwait's general Civil Code, replacing the Ottoman Majallah, codified January 1981. Contains, among its broader general-civil-law content, the current possessor…
Companies Law
Kuwait · Law / Act
Companies & CorporateIn Force
Effective 1 February 2016, replaces Law No. 25/2012, and establishes Kuwait's comprehensive company-law framework covering general partnerships, limited partner…
Competition Protection Law
Kuwait · Law / Act
CompetitionIn Force
In force since end of June 2021, with implementing regulations via Decision 14/2021 and Resolution 25/2022. Covers market concentration, anti-competitive practi…
Currency, Central Bank of Kuwait and Banking Organization Law
Kuwait · Law / Act
Banking & FinanceAmended
Kuwait's first comprehensive currency and banking law, establishing the Central Bank of Kuwait (replacing the Kuwaiti Currency Board) and giving it control and…
Direct Investment Promotion Law
Kuwait · Law / Act
Foreign InvestmentIn Force
Successor to Law No. 8/2001, establishes the Kuwait Direct Investment Promotion Authority (KDIPA), chaired by the Minister of Commerce and Industry. Allows up t…
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…
Environmental Protection Law
Kuwait · Law / Act
Environmental / PermittingIn Force
181 articles establishing a three-tier environmental governance structure (Supreme Council, Environment Public Authority, Environmental Protection Fund). Mandat…
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…
