Overview and introduction | KPMG Global
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Kuwait - Overview and introduction

Kuwait - Overview and introduction

Taxation of international executives


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Kuwait does not impose personal taxes on income earned by individuals including non-Kuwaiti employees. However, the existence of a representative of a foreign entity in relation to a business or contract in Kuwait may trigger the taxable presence of the company in Kuwait for corporate income tax purposes.

The official currency of Kuwait is the Kuwait Dinars (KWD).

Herein, the host country refers to the country where the expatriate is going on assignment. The home country refers to the country where the expatriate lives when he/she is not on assignment.

Kuwait – Topics

© 2019 KPMG Safi Al-Mutawa and Partners, a Kuwait partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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