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July 23, 2026

Ministerial Decision No. 55 of 2025 implements Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 93 outlines the specific procedure for refunding overpaid Top-Up Tax. A Taxpayer may request a refund within five years from when the right arises, provided no other tax liabilities are outstanding. The Tax Administration must decide on complete requests within 60 days. Notably, refund processing is suspended if the relevant tax period is under audit until the final assessment is issued. Approved refunds are paid within 30 days or can be converted into a future tax credit.

CHAPTER 13 - TAX PAYMENT AND REFUNDS

Article 93 - Tax Refunds

The Taxpayer has the right to request a refund of any overpaid Tax (Top-Up Tax) amounts, subject to the following two conditions:

A request must be submitted to the tax Administration, complete with all necessary data and supporting documents, within 5 years from the date the right to a refund arises.
There must be no outstanding final taxes or penalties/fines due.