
GCC Excise Tax: Kuwait’s Cabinet Approves Draft Decree-Law
Kuwait is moving toward a selective excise tax on tobacco, energy drinks and sugary beverages. Here is what has been approved so far and how affected businesses can prepare.
Tax alerts, accounting standards and audit updates for businesses in Kuwait, from the Al Raya team.

Kuwait is moving toward a selective excise tax on tobacco, energy drinks and sugary beverages. Here is what has been approved so far and how affected businesses can prepare.

With Decree-Law No. 116 of 2026, Kuwait formally approved the multilateral agreement for the automatic exchange of Country-by-Country Reports. What it means for multinational groups.

Kuwait now applies a 15% minimum effective tax rate to large multinational groups. Here is who is in scope, what the Executive Regulations cover, and the steps to take now.
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