There is no PIT regime in Kuwait.
The tax treaties signed by Kuwait provide residency rules for individuals. However, such rules are irrelevant for foreign employees working in Kuwait given the fact that there is no PIT regime in Kuwait. Nevertheless, these rules may apply to Kuwaiti nationals having work assignment in one of the signing countries.
See the Withholding taxes section in the Corporate tax summary for a list of countries with which Kuwait has a tax treaty.
Last Reviewed - 12 January 2020