What the Tax number is
The Tax number is the number Ministry of Finance assigns to a taxpayer in Kuwait. It follows you across every tax you deal with: VAT, income tax and withholding. Businesses that pay you will ask for it before they release payment, because they report their suppliers to Ministry of Finance by this number.
Who needs one
Entities only. A foreign body corporate carrying on trade or business in Kuwait, directly or through an agent, registers with the Kuwait Tax Authority and holds a tax card, and must register and file even where a treaty exempts it. Individuals are not issued a tax number and use their Civil ID. A wholly Kuwaiti or GCC-owned company is outside corporate income tax, but still needs tax clearance to have contract retentions released.
How to register, step by step
- Register within 30 days of starting activity in Kuwait or of signing a contract with a Kuwaiti customer.
- Complete the tax registration and tax card application forms for the Kuwait Tax Authority.
- Attach the articles of association and amendments, the commercial registration, the agency or sponsorship agreement, and copies of the Kuwaiti contracts.
- Submit through the Ministry of Finance portal, in practice through an audit firm licensed in Kuwait, then renew the tax card each year: counterparties may not deal with an entity whose card has lapsed.
Documents, cost and how long it takes
Tax registration is done on the Ministry of Finance Tax Services System, and the documents depend on the type of applicant. A Kuwaiti company uploads the authorised signature specimen and its commercial licence, plus the shareholders' register if it is a closed joint-stock company. A GCC company uploads its commercial licence and articles of incorporation, any amendment contract, and proof of nationality. A sole proprietorship uploads the authorised signature and its institution licence, and a foreign individual uploads copies of the Civil ID and the passport. Every file must be a PDF scan of 1 MB to 4 MB, multi-page documents must be one file in page order, and blank pages are not accepted. Registration must be completed within 30 days of starting the activity or signing the contract (Article 11 of the Executive Bylaw).