Business taxes in Kuwait: what a company actually pays
Kuwait has no VAT, no excise and no personal income tax. Who pays the 15 % corporate tax, 1 % Zakat, 2.5 % NLST and the new minimum top-up tax, and what a small Kuwaiti company pays.
VAT, e-invoicing, corporate tax and end of service, explained with worked examples and checked against the authority's own pages.
Kuwait has no VAT, no excise and no personal income tax. Who pays the 15 % corporate tax, 1 % Zakat, 2.5 % NLST and the new minimum top-up tax, and what a small Kuwaiti company pays.
Kuwait's Labour Law on payday: in dinars, at least monthly, within seven days of the due date, and into a local bank account once you employ five or more.
Kuwait's Labour Law on hours, overtime at 25 % extra, holiday and rest-day pay, sliding-scale sick leave and 30 days' annual leave, with an example in KWD.
Kuwait's private-sector indemnity under Law No. 6 of 2010 (article 51): 15 days' pay for each of the first five years, a month for each year after, capped at a year and a half's pay. Worked example in KWD.
What a Kuwaiti employee and their employer pay to the Public Institution for Social Security: basic and supplementary insurance, pension increase, financial reward and unemployment, on salary up to KWD 1,500 and KWD 2,750.
What accounting software in Kuwait must do: the tax rules, e-invoicing, payroll, currency, Arabic, your data and the price. A checklist to compare products against.