Investing in Kuwait

A structured reference on how foreign investors enter Kuwait — entry routes, KDIPA licensing, sector regulators, public tenders and tax — with each statement linked to its official source and review status.

Prepared by Fahad Al-Haddad Law Firm & Legal Consultants · Sources last checked 5 November 2026

Entry routes

The principal legal structures available to a foreign investor, with the provision or authority each depends on.

KDIPA investment licence

Law 116/2013 provides for KDIPA-licensed investment entities as an alternative to the Kuwaiti-partner rule, subject to the negative list and KDIPA's decision. The law's official text is not yet in our library, so eligibility is not stated here.

Law No. 116 of 2013 on Promotion of Direct Investment, its executive regulations and the negative listNot yet in library · checked 2026-11-05

Kuwait Direct Investment Promotion Authority (KDIPA)Official site · checked 2026-11-05

Standard MOCI company with a Kuwaiti partner

Commercial Law Art. 23 requires non-Kuwaitis trading in Kuwait to have Kuwaiti partners holding at least 51% of the capital, save stated exceptions.

Kuwait Commercial Law, Article 23Library text · checked 2026-11-05

Kuwait Companies Law (full text)Library text · checked 2026-11-05

Ministry of Commerce and Industry (MOCI)Official site · checked 2026-11-05

Branch of a foreign company

Commercial Law Art. 24, as published in our library, allows a foreign company to establish a branch in Kuwait without a local agent. Licensing conditions under Law 116/2013 must be confirmed.

Kuwait Commercial Law, Article 24Library text · checked 2026-11-05

Law No. 116 of 2013 on Promotion of Direct Investment, its executive regulations and the negative listNot yet in library · checked 2026-11-05

Kuwait Direct Investment Promotion Authority (KDIPA)Official site · checked 2026-11-05

Representative office

Marketing and liaison presence without commercial activity, licensed through KDIPA. Scope and conditions to be confirmed against the official instrument.

Law No. 116 of 2013 on Promotion of Direct Investment, its executive regulations and the negative listNot yet in library · checked 2026-11-05

Kuwait Direct Investment Promotion Authority (KDIPA)Official site · checked 2026-11-05

Sector regulator approval (CBK / CMA)

Companies Law Art. 6 requires Central Bank or Capital Markets Authority approval to incorporate companies under their supervision.

Kuwait Companies Law, Article 6Library text · checked 2026-11-05

Central Bank of Kuwait (CBK)Official site · checked 2026-11-05

Capital Markets Authority (CMA)Official site · checked 2026-11-05

PPP projects and public tenders

Government projects run through KAPP (partnerships) and CAPT (tenders and supplier registration). The governing laws are not yet in our library.

Kuwait PPP Law and regulationsNot yet in library · checked 2026-11-05

Public Tenders Law and foreign bidder rulesNot yet in library · checked 2026-11-05

Kuwait Authority for Partnership Projects (KAPP)Link unconfirmed · checked 2026-11-05

Central Agency for Public Tenders (CAPT)Link unconfirmed · checked 2026-11-05

KDIPA licenses and promotes direct investment. KIA is Kuwait's sovereign wealth fund and does not license foreign investors.

KDIPA licensing procedure

The four stages published by KDIPA, with links to its original forms. Stated durations are KDIPA service targets, not guarantees.

1. Proposal

Application Request Form on KDIPA's Investor Service Portal: choose the investment-entity type and ISIC activities, checking they do not conflict with the negative list. KDIPA states feedback within 3 business days (a service target, not a guarantee).

Official documents

Types of investment entity(opens official site)

ISIC codes(opens official site)

Negative list (Cabinet Decision 75/2015)(opens official site)

Investor Service Portal(opens official site)

KDIPA investment licensing procedures (Proposal, Business Plan, Application A/B/C, POA and board resolution templates)Read, pending review · checked 2026-11-05

Cabinet Decision 75/2015 — negative list (linked from KDIPA)Official site · checked 2026-11-05

2. Business plan

Project profile, technical aspect, criteria and financial aspect, with a labour-requirements list and an equipment chart (HS codes, quantities, unit prices).

Official documents

Introductory guide(opens official site)

Business plan guide(opens official site)

Labour requirements(opens official site)

Equipment chart(opens official site)

KDIPA investment licensing procedures (Proposal, Business Plan, Application A/B/C, POA and board resolution templates)Read, pending review · checked 2026-11-05

3. Application and decision

Required legal documents, the application form for your entity type, power of attorney and board resolution, and payment of fees under Ministerial Decision 182/2022. KDIPA states approval or refusal within 30 working days (service target).

Official documents

Required legal documents(opens official site)

Application A — Kuwaiti company(opens official site)

Application B — branch(opens official site)

Application C — representative office(opens official site)

Power of attorney template (2024)(opens official site)

Board resolution template (2024)(opens official site)

Fees — Ministerial Decision 182/2022(opens official site)

KDIPA investment licensing procedures (Proposal, Business Plan, Application A/B/C, POA and board resolution templates)Read, pending review · checked 2026-11-05

KDIPA law, executive regulations and related decisions (388/2024, 182/2022, 180/2020, 394/2019, 393/2019 …)Read, pending review · checked 2026-11-05

4. Issue and establishment

Set-up of the entity with the Ministry of Commerce and Industry (Kuwaiti company or branch of the mother company) and licences; memorandum forms for single-person and limited liability companies.

Official documents

Establishment process(opens official site)

KDIPA investment licensing procedures (Proposal, Business Plan, Application A/B/C, POA and board resolution templates)Read, pending review · checked 2026-11-05

MOCI Kuwait Business CenterLink not responding · checked 2026-11-05

Sectors and regulators

Sectors, authorities and applicable requirements

Sector — Authority — Requirement

Banking — Central Bank of Kuwait

CBK Law Art. 56: banking only through public joint-stock companies; foreign bank branches may be exempted by Cabinet decision.

CBK Law, Chapter Three — Article 56 (banks, foreign bank branches)Read, pending review · checked 2026-11-05

Kuwait Companies Law, Article 6Library text · checked 2026-11-05

Securities and asset management — Capital Markets Authority

Securities activities need a CMA licence; Resolution 95/2026 amended Modules One and Five of the Executive Bylaws (in force 9 Jul 2026).

CMA handbook (securities activity licensing, Article 63)Official site · checked 2026-11-05

CMA Resolution 95/2026 amending Modules One and Five of the Executive BylawsRead, pending review · checked 2026-11-05

Kuwait Companies Law, Article 6Library text · checked 2026-11-05

Industrial projects — Public Authority for Industry

Industrial licensing through PAI's development and licensing sector.

PAI industrial development and licensing sectorOfficial site · checked 2026-11-05

Environmental impact — Environment Public Authority

Environmental permits via EPA e-services (link did not respond on check).

EPA environmental permits e-servicesLink not responding · checked 2026-11-05

Import / export — General Administration of Customs

Company registration with Customs for import/export (link did not respond on check).

Customs — import/export company registrationLink not responding · checked 2026-11-05

Hiring and residency — Ministry of Interior · Public Authority for Manpower

Company registration with MOI and Article 18 work residency; work permits and labour-law compliance.

MOI company registration and Article 18 residency e-servicesOfficial site · checked 2026-11-05

Public Authority for Manpower (work permits)Link unconfirmed · checked 2026-11-05

Private Sector Labour Law (full text)Library text · checked 2026-11-05

National Labour Law (full text)Library text · checked 2026-11-05

Oil and gas and listed sectors — KDIPA (negative list)

Check activities against Cabinet Decision 75/2015 and any later amendment before choosing a route.

Cabinet Decision 75/2015 — negative list (linked from KDIPA)Official site · checked 2026-11-05

Tenders, tax and incentives

Public tenders and PPP

CAPT Circular 2025/16 (issued 21 Oct 2025, effective on issue): public bodies must not include any condition requiring a foreign bidder to appoint a local agent or partner in tender documents, practices and direct contracting.

This does not change the partner rule for general trading under Commercial Law Art. 23.

Foreign suppliers register with CAPT using its published requirements; PPP projects run through KAPP.

In-depth guide: Kuwait Public Tenders: Rules for Foreign Bidders · Public-Private Partnerships in Kuwait: The KAPP Route

CAPT Circular 2025/16 — no mandatory local agent or partner in public tender documentsRead, pending review · checked 2026-11-05

CAPT foreign bidder registration requirements (PDF)Official site · checked 2026-11-05

Kuwait Commercial Law, Article 23Library text · checked 2026-11-05

KAPP PPP investor guideLink not responding · checked 2026-11-05

Tax for multinational groups

MOF: the domestic minimum top-up tax (DMTT) applies to multinational groups with worldwide revenue above EUR 750m in two of the last four years, at a 15% minimum rate, for fiscal years from 1 Jan 2025.

Executive regulation: Ministerial Decision 55/2025 under Decree-Law 157/2024 (announced by MOF on 29 Jun 2025).

In-depth guide: Kuwait's 15% Minimum Tax on Multinationals (DMTT)

MOF — multinational group tax (DMTT) FAQRead, pending review · checked 2026-11-05

MOF news — Ministerial Decision 55/2025 issuing the executive regulation of Decree-Law 157/2024Read, pending review · checked 2026-11-05

Guarantees and incentives

KDIPA lists guarantees for licensed investment entities, including transfer abroad of profits and capital and protection against expropriation except for public interest with compensation.

Incentives and exemptions are conditional (Decision 388/2024) and decided case by case — never automatic.

In-depth guide: Investment Incentives and Guarantees in Kuwait

KDIPA guarantees and incentivesRead, pending review · checked 2026-11-05

KDIPA law, executive regulations and related decisions (388/2024, 182/2022, 180/2020, 394/2019, 393/2019 …)Read, pending review · checked 2026-11-05

Sources and review status

Confirmed: exact text in the library or approved by a lawyer. Read: official source read, awaiting lawyer sign-off. Unverified: official text not yet obtained or link not responding.

Authorities

Kuwait Direct Investment Promotion Authority (KDIPA)Official site · checked 2026-11-05

Ministry of Commerce and Industry (MOCI)Official site · checked 2026-11-05

Ministry of Finance (corporate income tax)Official site · checked 2026-11-05

Central Bank of Kuwait (CBK)Official site · checked 2026-11-05

Capital Markets Authority (CMA)Official site · checked 2026-11-05

Kuwait Authority for Partnership Projects (KAPP)Link unconfirmed · checked 2026-11-05

Central Agency for Public Tenders (CAPT)Link unconfirmed · checked 2026-11-05

Public Authority for Manpower (work permits)Link unconfirmed · checked 2026-11-05

Kuwait Investment Authority (KIA) — sovereign wealth fund, not a licensing bodyOfficial site · checked 2026-11-05

Official procedures and instruments

KDIPA investment licensing procedures (Proposal, Business Plan, Application A/B/C, POA and board resolution templates)Read, pending review · checked 2026-11-05

KDIPA law, executive regulations and related decisions (388/2024, 182/2022, 180/2020, 394/2019, 393/2019 …)Read, pending review · checked 2026-11-05

Cabinet Decision 75/2015 — negative list (linked from KDIPA)Official site · checked 2026-11-05

KDIPA guarantees and incentivesRead, pending review · checked 2026-11-05

MOCI Kuwait Business CenterLink not responding · checked 2026-11-05

Foreign investor roadmap (investors.mew.gov.kw)Official site · checked 2026-11-05