Law No. 2 of 2008 On Amending some Provisions of Kuwait Income Tax Decree No. (3) Of 1955
* Article (1)
An annual Income Tax is hereby imposed on the income of every body corporate, wherever incorporated, carrying on trade or business by the activity in the State of Kuwait, particularly: ١. The profits realized from any contract that may be totally or partially completed in the State of Kuwait. ٢. The amounts collected from the sale, lease, granting franchise to use or exploit any trademark, patent design or copyrights. ٣. Commissions due or resulting from representation agreements or commerc
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