Statutory Obligations — Kuwaiti Shareholding Companies
Indicative calculation based on net profit.
Net Profit (base)
442,340.500KWD
Fiscal Year 2026
Zakat · 1%
4,423.405KWD
Kuwaiti shareholding companies (listed & closed)
KFAS · 1%
4,423.405KWD
Shareholding companies — after reserve transfer
NLST · 2.5%
11,058.513KWD
Companies listed on Boursa Kuwait only
Calculation Summary
| Obligation | Rate | Amount Due | Applies To |
|---|---|---|---|
| Zakat | 1% | 4,423.405KWD | Kuwaiti shareholding companies (listed & closed) |
| KFAS | 1% | 4,423.405KWD | Shareholding companies — after reserve transfer |
| NLST | 2.5% | 11,058.513KWD | Companies listed on Boursa Kuwait only |
| Estimated Total | 19,905.323KWD | ||
MNE Notice
Multinational groups above €750M revenue are subject to the Domestic Minimum Top-Up Tax (DMTT) of 15% from 2025, which may replace Zakat and NLST.
Indicative calculation for internal review only; not an official return or filing. Final amounts are approved by the accountant or auditor based on the audited financial statements.