The income tax treaty between Kuwait and Saudi Arabia entered into force on 1 August 2025. 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 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 the company's residence for the purpose of the treaty through mutual agreement. If no ag…