NLST (National Labour Support Tax)

Kuwait's 2.5% tax on the net profit of Kuwaiti and GCC companies listed on Boursa Kuwait, under Law No. 19 of 2000.

In Arabic: ضريبة دعم العمالة الوطنية

Meaning

The National Labour Support Tax (ضريبة دعم العمالة الوطنية) is charged under Law No. 19 of 2000 at 2.5% of the net profit of Kuwaiti and GCC companies listed on Boursa Kuwait. The Ministry of Finance collects it, and its base is net profit as the law's executive rules define it.

An unlisted company does not pay it, however large. A listed shareholding company pays it alongside Zakat; for a multinational group within the Domestic Minimum Top-up Tax from 2025, the Ministry says the top-up tax replaces both. A company wholly owned by Kuwaiti nationals that is neither listed nor a shareholding company pays neither the NLST nor Zakat.

Also called: National Labour Support Tax · Kuwait NLST

Example

A Kuwaiti company listed on Boursa Kuwait has KWD 2,000,000.000 of net profit as the NLST rules define it. Its NLST is 2.5%, KWD 50,000.000, and its Zakat at 1% another KWD 20,000.000.

Where it is used

In Aqid ERP: Accounting & reportsSource: Ministry of Finance: Executive rules of Law No. 19 of 2000 (NLST)

Related terms

Zakat (Kuwait)Ministry of Finance (Kuwait tax administration)Income tax (Kuwait)All terms

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