On 3 August 2025, Kuwait published Decree-Law No. 91 of 2025 in the Official Gazette, which provides for the ratification of the amending protocol to the pending income and capital tax treaty with Tajikistan. The treaty was signed on 23 June 2013, and the amending protocol was signed on 3 November 2024. The treaty and the protocol will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following their entry into force.