Kuwait Corporate Income Tax
Detailed corporate income tax rates and rules for Kuwait in 2026.
Kuwait imposes a flat 15% corporate income tax on the share of profits attributable to foreign corporate bodies operating in Kuwait directly or through agents. Kuwaiti-owned companies and GCC-owned companies are exempt from corporate income tax but are subject to Zakat (at 1% of net profits), National Labour Support Tax (NLST at 2.5% of net profits), and contribution to the Kuwait Foundation for the Advancement of Sciences (KFAS at 1% of net profits).
Standard Rate
15%
Additional Notes
Kuwait's corporate tax applies only to foreign corporate entities, not to individual foreign shareholders. Losses can be carried forward for 3 years. There are no thin capitalization rules. The National Labour Support Tax and KFAS contributions significantly increase the effective tax burden on Kuwaiti-owned companies beyond just Zakat.
How Kuwait Corporate Tax compares
Kuwait’s corporate tax rate of 15% is the 162nd highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Asia’s regional average of 19.7%.
