Middle East · Gulf
Kuwait
Not an option. Kuwait's 2024–2026 residency overhaul created a 15-year investor permit, but it demands USD 16m and an operating business — and the citizenship environment is actively contractionary.
Tax position
- Income tax (top)
- 0% — no personal income tax
- Capital gains
- none for individuals
- Wealth tax
- none
- Inheritance tax
- believed none, but NOT verified — PwC's Kuwait guidance does not address inheritance, estate or gift taxes. Confirm before relying on this.
- Special regime
- No corporate income tax on wholly Kuwaiti or GCC-owned companies; 15% corporate tax on foreign-owned entities; 15% domestic minimum top-up tax for large multinational groups from 2025; no VAT
- Territorial
- Yes — foreign-source income generally outside scope
- CFC rules
- No
- Exit tax
- No
- CRS
- Participating
1 route into Kuwait
Is Kuwait actually right for your family?
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