地域別税率 クウェート

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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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クウェート

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. 

政府機関の公式リンク： Ministry of Finance - Kuwait

5%

電子製品およびサービスのVAT/売上税率

Tax applicable for

B2B and B2C

B2B取引におけるリバースチャージメカニズム

Yes (no framework implemented yet)

納税者番号の検証が必要です

はい

いつ登録が必要ですか？

Upon first sale

オンライン登録が可能

Not implemented 

登録手続き

According to local law

罰則

No framework established yet

登録のしきい値

該当なし 

How-To Guides: Kuwait's SaaS VAT

ステップ：1 閾値

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.

 

ステップ：2 事業登録

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).

ステップ：3 TIN/VAT番号

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.

ステップ：1 標準税率

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.

ステップ：2 税率計算式

If VAT is introduced:

 

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

ステップ：3 リバースチャージ (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.

ステップ：1 B2C販売

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.

ステップ：2 B2B販売

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).

ステップ：3 請求書要件

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

  • サプライヤー名
  • tax registration number
  • 請求書番号／日付
  • サービス内容
  • taxable amount and VAT amount
  • customer details as appropriate;

 

However, Kuwait has not yet published specific invoice guidance.

ステップ：1 申告期間

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.

ステップ：2 申告期限

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

ステップ：3 提出

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.

ステップ：4 記録保持

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.

PayPro Globalソリューション：簡素化された登録と税務代理

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.

当社のMoRサービスについて詳しくはこちら。

よくある質問

SaaSの売上税コンプライアンスにお困りですか？

SaaS税務の専門家チームがお手伝いいたします。今すぐ無料相談をご利用ください。

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