Horizon source briefing
Kuwait Ministry of Finance: Domestic minimum top-up tax scope
DMTT group-revenue test: EUR 750m. Reference period: At least 2 of the preceding 4 financial years. Status in the Horizon dossier: Policy signal.
What the source contributes
DMTT group-revenue test: EUR 750m. Reference period: At least 2 of the preceding 4 financial years. Status in the Horizon dossier: Policy signal.
DMTT revenue threshold: EUR 750m. Reference period: At least 2 of the preceding 4 financial years. Status in the Horizon dossier: Policy signal.
Official 15 percent DMTT, EUR 750 million group threshold, two-of-four-year test and 1 January 2025 effective boundary.
Official qualifying-group, revenue-test, effective-date and 15 percent minimum-tax perimeter.
Official threshold, two-of-four-year test, effective date and minimum-rate boundary.
Horizon synthesis and use
- Evidence used in the Fashion, Luxury & Creative Industries in Kuwait: independent market-entry study country-sector decision dossier. Recheck the original publication date, definition and current status before transaction-specific use.
- Evidence used in the Environment, Circular Economy & Waste in Kuwait: independent market-entry study country-sector decision dossier. Recheck the original publication date, definition and current status before transaction-specific use.
- Evidence used in the Professional & Business Services in Kuwait: independent market-entry study country-sector decision dossier. Recheck the original publication date, definition and current status before transaction-specific use.
- Evidence used in the Education & Executive Learning in Kuwait: independent market-entry study country-sector decision dossier. Recheck the original publication date, definition and current status before transaction-specific use.
- Evidence used in the Construction & Infrastructure in Kuwait: independent market-entry study country-sector decision dossier. Recheck the original publication date, definition and current status before transaction-specific use.
- Evidence used in the Financial Services & Fintech in Kuwait: independent market-entry study country-sector decision dossier. Recheck the original publication date, definition and current status before transaction-specific use.
- Evidence used in the Digital, AI & Cybersecurity in Kuwait: independent market-entry study country-sector decision dossier. Recheck the original publication date, definition and current status before transaction-specific use.
- Evidence used in the Advanced Manufacturing in Kuwait: independent market-entry study country-sector decision dossier. Recheck the original publication date, definition and current status before transaction-specific use.
- Evidence used in the Aerospace & Defence in Kuwait: independent market-entry study country-sector decision dossier. Recheck the original publication date, definition and current status before transaction-specific use.
- The value is retained with its period and status. It is not converted into a synthetic market-attractiveness score or treated as a company-specific forecast.
Before using the evidence
Four questions that keep the conclusion honest
- 01Which legal activity, applicant type and jurisdiction does “Kuwait Ministry of Finance: Domestic minimum top-up tax scope” actually cover?
- 02Which approval, filing, fee, eligibility condition or competent authority is stated directly, and which still requires written confirmation?
- 03Does the rule apply to Kuwait · Country intelligence, Kuwait country dossier, Kuwait country dashboard, or only to a narrower licence, entity, free zone, product or worker category?
- 04The record was reviewed on 2026-10-28; what has Kuwait Ministry of Finance changed or superseded since that date?
Where Horizon integrates this source