Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 48 provides a De Minimis Exclusion, allowing a Designated Compliance Entity (DCE) to elect for a zero Top-Up Tax liability for a Constituent Entity (CE) in Kuwait for a specific Tax Period. This election is permissible provided the CE's average total revenue in the state is below EUR 10 million and its average total GloBE income is below EUR 1 million, or it incurs a loss. When this election applies, calculating the Effective Tax Rate is not required. The article also mandates proportional adjustment of these thresholds for tax periods shorter than 12 months.