BDO Kuwait Concludes Webinar to Help Businesses Navigate Domestic Minimum Top-Up Tax
BDO Kuwait Concludes Webinar to Help Businesses Navigate Domestic Minimum Top-Up Tax
In view of the recent issuance of the executive regulations to Kuwait tax law on multinational entities, and the upcoming registration deadline of 30 September 2025, our tax team conducted a webinar on 10 September 2025 to help businesses navigate the impact of the new tax rules. The law imposes a top-up tax of 15% and applies to multinational enterprises (“MNEs”) with annual consolidated revenue of EUR 750 million in at least 2 of the last 4 financial years.
The event was attended by nearly 100 representatives from MNEs, universities and legal firms. A comprehensive briefing was provided on the scope of the recent regulations, the basis for tax computations, and the compliance obligations that in-scope entities must fulfil.
Rami Alhadhrami, the tax leader of BDO Kuwait, led the webinar by clarifying the types of entities subject to the new tax framework and elaborated on important aspects of the executive regulations. He encouraged MNEs to carry out an assessment to determine the applicability of the new tax rules, the potential top-up tax and to develop a tax compliance strategy.
Attendees were guided through the methodology prescribed in the regulations for calculating the top-up tax, and the compliance requirements. Ketan Puri, Associate Director at BDO Kuwait, described Kuwait transfer pricing rules. Given the introduction of a transfer pricing regime in Kuwait, impacted entities should examine their related party transactions and align them with the arm’s length principle, Ketan explained.
The webinar also highlighted strategic steps businesses should take to assess and manage the tax changes, ensuring compliance with the new obligations.
The event was attended by nearly 100 representatives from MNEs, universities and legal firms. A comprehensive briefing was provided on the scope of the recent regulations, the basis for tax computations, and the compliance obligations that in-scope entities must fulfil.
Rami Alhadhrami, the tax leader of BDO Kuwait, led the webinar by clarifying the types of entities subject to the new tax framework and elaborated on important aspects of the executive regulations. He encouraged MNEs to carry out an assessment to determine the applicability of the new tax rules, the potential top-up tax and to develop a tax compliance strategy.
Attendees were guided through the methodology prescribed in the regulations for calculating the top-up tax, and the compliance requirements. Ketan Puri, Associate Director at BDO Kuwait, described Kuwait transfer pricing rules. Given the introduction of a transfer pricing regime in Kuwait, impacted entities should examine their related party transactions and align them with the arm’s length principle, Ketan explained.
The webinar also highlighted strategic steps businesses should take to assess and manage the tax changes, ensuring compliance with the new obligations.