Latitax

Not a Latitax destination

Kuwait

No personal income tax, capital gains tax or VAT, but no easy residence route for foreign investors and a 15% tax on foreign-owned company profits, so it suits an employee better than a founder.

Income tax, top rate

Secondary

0%

No personal income tax on individuals. Social security applies to Kuwaiti/GCC nationals only.

Source: PwC Worldwide Tax Summaries - Personal income tax rates · checked 2026-09-29

Capital gains

Unverified

0%

No personal tax on gains for individuals.

Source: PwC Worldwide Tax Summaries - Personal income tax rates · checked 2026-09-29

Corporate

Secondary

15%

Flat 15% on foreign-owned share of profits. Kuwaiti/GCC-owned companies pay Zakat (1%), NLST (2.5%, listed) and KFAS instead. A 15% domestic minimum top-up tax for large multinational groups applies from 2025.

Source: PwC Worldwide Tax Summaries - Corporate income tax rates · checked 2026-09-29

VAT

Secondary

No VAT

Kuwait signed the GCC VAT framework but has not implemented VAT.

Source: PwC Worldwide Tax Summaries - VAT rates · checked 2026-09-29

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  1. s1PwC Worldwide Tax Summaries - Personal income tax ratessecondary · checked 2026-09-29
  2. s2PwC Worldwide Tax Summaries - Corporate income tax ratessecondary · checked 2026-09-29
  3. s3PwC Worldwide Tax Summaries - VAT ratessecondary · checked 2026-09-29
  4. s4GOV.UK - Tax treatiesprimary · checked 2026-09-29