Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 23 specifies the treatment of tax credits in the computation of GloBE Income or Loss, aligning with OECD Pillar Two standards. It mandates that Qualified Refundable Tax Credits (QRTCs) and Marketable Transferable Tax Credits are treated as income. In contrast, Non-QRTCs are excluded. The Article further clarifies rules for credits passed through Tax-Transparent Entities and outlines accounting policy choices for credits related to asset acquisition or creation.