On 6 July 2025, Kuwait published Decree-Law No. 80 of 2025 in the Official Gazette, which provides for the ratification of the pending income tax treaty with Saudi Arabia. The treaty, signed 4 December 2024, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Kuwaiti income taxes, and covers Saudi income tax and Zakat.
Residence
If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine…