Registration service checked on 11 October
Kuwait’s Ministry of Finance portal offers Domestic Minimum Top-up Tax registration as an electronic service. Its public instructions state that every Constituent Entity must have a valid registration number.
The Ministry’s DMTT introduction describes the law as in force from 1 January 2025 and applicable to qualifying multinational groups with global annual revenue of at least EUR 750 million in at least two of the four preceding years. Applicability and exclusions still require the governing legislation.
Registration and filing entity
The Tax Services System states that every Constituent Entity must have a valid registration number.
Where the Ultimate Parent Entity is located in Kuwait, it must act as the Filing Constituent Entity. Where the UPE is outside Kuwait, the Filing Constituent Entity must be officially authorised.
Business impact
In-scope groups should reconcile the global Pillar Two entity perimeter to the Kuwait registration population, rather than treating DMTT registration as a single group-level task.
Governance should also document why the chosen Filing Constituent Entity is permitted to file and how local data, tax calculations and group-level Pillar Two processes are handed off.
Why it matters
The compliance question has moved beyond whether Kuwait has adopted a DMTT. The current operational issue is whether each constituent entity is correctly registered and the filing responsibility is properly assigned.