Kuwait - Tax treaties

Kuwait has entered into tax treaties with Cyprus, France, Germany, Italy, Malta, Netherlands, Russia, Switzerland, UK.

Treaties with Belgium and China await ratification.

Treaties are also in final draft form or are being negotiated with Australia, Austria, Canada, Finland, Hungary, India, Ireland, Malaysia, Singapore, Turkey and the United States.

Because Kuwait does not withhold tax on dividends, interest or royalties, these treaties do not provide special withholding rates for payments from Kuwait to residents of these countries.

Kuwait is a signatory of the Arab Tax Treaty and the GCC Joint Agreement, both of which allow for the avoidance of double taxation in most areas.

There are also double taxation agreements with certain countries relating solely to international air and/or sea transport.