The Kuwait Ministry of Finance has issued Circular No. (1) of 29 April 2026, which establishes an optional advance payment system for MNE groups operating in Kuwait that fall within the scope of the Multinational Entities Tax Law, Law (Decree) No. (157) of 2024. As previously reported, this Law introduced measures for the collection of a supplementary domestic minimum top-up tax (DMTT) at a rate of 15% for large MNEs that applies from 1 January 2025. The advance payment system established by …