Taux de taxe par région Koweït

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Les informations fournies sur cette page sont destinées à des fins d'information générale uniquement. Elles ne doivent pas être interprétées comme des conseils fiscaux, et ne le sont pas. Pour obtenir des conseils sur vos responsabilités fiscales spécifiques, consultez un expert fiscal qualifié. PayPro Global n'assume aucune responsabilité pour toute action entreprise ou non entreprise sur la base des informations présentées ici.

Kuwait continues to postpone the implementation of a broad-based Value Added Tax (VAT), deviating from the timeline originally envisioned by the GCC Common VAT Agreement. Instead, the government has shifted its immediate fiscal focus toward modernizing its corporate framework, notably enforcing a 15% Domestic Minimum Top-up Tax (DMTT) for large multinational enterprises alongside targeted excise taxes on select luxury and consumption goods. Furthermore, recent updates under the state budget executive regulations exempt DMTT-registered entities from traditional 5% tax retention rules on public contract payments, emphasizing administrative efficiency over standard indirect tax rollouts.

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Koweït

Kuwait has not implemented VAT. While the GCC Common VAT Agreement (2016) envisioned VAT at 5% across six GCC countries, Kuwait’s implementation has been postponed indefinitely. 

Lien officiel du gouvernement : Ministry of Finance - Kuwait

5%

Taux de TVA/taxe de vente sur les produits et services électroniques

Tax applicable for

B2B and B2C

Mécanisme d'autoliquidation pour les ventes B2B

Yes (no framework implemented yet)

Validation du numéro d'identification fiscale requise

oui

Quand devez-vous vous enregistrer ?

Upon first sale

Enregistrement en ligne possible

Not implemented 

Procédure d'enregistrement

According to local law

Pénalités

No framework established yet

Seuil d'imposition

N/A 

How-To Guides: Kuwait's SaaS VAT

Étape : 1 Seuil

Kuwait has not yet introduced VAT under national implementation; therefore there is currently no VAT/GST registration threshold or VAT registration mechanism in effect.

 

Under the GCC VAT Framework, the standard expected threshold would align with other Member States (approx equivalent of SAR 375,000), but this is not yet in force.

 

Étape : 2 Immatriculation de l'entreprise

A SaaS business looking to operate in Kuwait must currently register for local corporate tax and other obligations (e.g., income tax/Zakat registration with Kuwait Ministry of Finance/Kuwait Tax Authority) per domestic tax law (not VAT).

Étape : 3 Numéro TIN/TVA

Since VAT is not yet implemented, Kuwait does not issue a VAT TIN/TRN; once implemented, the competent authority (Ministry of Finance/Kuwait Tax Authority) would issue a tax registration number.

Étape : 1 Taux standard

Currently no VAT rate applies in Kuwait; under the GCC VAT Framework, a standard rate of 5 % and zero rates would be anticipated upon future implementation.

Étape : 2 Formule de calcul du taux

If VAT is introduced:

 

Tax Amount = Net Price x 5% (delegated by GCC VAT Framework).

Étape : 3 Autoliquidation (B2B)

Under the GCC VAT Framework, cross-border B2B digital services would likely use a reverse charge mechanism where the resident B2B customer self-accounts for VAT; however, no national implementation exists yet.

Étape : 1 Vente B2C

Once VAT is introduced, non-resident digital service providers supplying digital/SaaS services to Kuwaiti consumers would be required to register (no threshold for non-residents) and charge VAT on consumption in Kuwait per the GCC rules.

Étape : 2 Vente B2B

Upon future VAT implementation, B2B sales to VAT-registered businesses under the GCC framework would likely not require VAT to be charged by the supplier and may instead require the reverse charge mechanism (customer accounts for VAT).

Étape : 3 Mentions obligatoires sur les factures

(As anticipated under GCC Framework) each Member State will define invoice contents consistent with the GCC VAT Framework minimums — including:

  • nom du fournisseur
  • tax registration number
  • numéro/date de facture
  • description des services
  • taxable amount and VAT amount
  • customer details as appropriate;

 

However, Kuwait has not yet published specific invoice guidance.

Étape : 1 Périodicité de dépôt

As VAT is not yet in force, there is no current filing requirement. Under the anticipated regime, the GCC Framework expects Member States to adopt monthly or quarterly VAT return periods.

Étape : 2 Date limite de dépôt

To be determined by Kuwait’s VAT legislation once enacted.

Étape : 3 Soumission

No VAT e-filing portal exists in Kuwait at present. Future VAT implementation would require an e-filing system managed by the Kuwait tax authority.

Étape : 4 Tenue des dossiers

Under the GCC VAT Framework, Member States must define document retention periods; many GCC states adopt at least five years for records, but Kuwait’s specific requirement is pending implementation.

Solution PayPro Global : Enregistrement simplifié et Représentation fiscale

Navigating Kuwait’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

En savoir plus sur nos services de MoR.

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