Ministerial Decision No. 55 of 2025, implementing Kuwait's DMTT Law, provides specific rules for certain entities. Article 56 mandates a separate Effective Tax Rate (ETR) calculation for Investment Entities, distinct from other Constituent Entities in the same jurisdiction. The ETR is determined by dividing adjusted covered taxes by the allocable share of the MNE Group's GloBE Income. For jurisdictions with multiple Investment Entities, their financial data is aggregated for a single ETR computation. This article also details the top-up tax calculation, incorporating the Substance-Based Income Exclusion (SBIE).