Individual - Foreign tax relief and tax treaties

Last reviewed - 24 January 2024

Foreign tax relief

There is no PIT regime in Kuwait.

Tax treaties

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.

The State of Kuwait is currently in the process of renegotiating the terms of multiple of its previously signed tax treaties. Kindly ensure to always review the latest version of the respective tax treaty for updates.

See the Withholding taxes section in the Corporate tax summary for a list of countries with which Kuwait has a tax treaty.