Kuwait Capital Gains Tax
Detailed capital gains tax rates and rules for Kuwait in 2026.
Capital GainsKWD
Capital gains realized by foreign entities in Kuwait are included in taxable income and taxed at 15%. Individuals do not pay capital gains tax as there is no personal income tax. Kuwaiti-owned entities include capital gains in their Zakat, NLST, and KFAS calculations.
Standard Rate
15%
Exemptions
- No capital gains tax on individuals
- Capital gains by Kuwaiti/GCC-owned entities are exempt from CIT but subject to Zakat and other levies
- Gains on Kuwait Stock Exchange may be exempt depending on ownership
How Kuwait Capital Gains compares
Kuwait’s capital gains tax rate of 15% is the 76th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Asia’s regional average of 13.9%.
Kuwait
15%
Asia average
13.9%
Global average
13.8%
