Transfer pricing in Kuwait

Transfer pricing Kuwait at a glance

Regulation Type N/A
Are there specific transfer pricing regulations? No
Submission deadline N/A
Submission deadline upon request N/A
Annual update required N/A
Official language requirements N/A
Potential impact of penalties N/A


Kuwait tax law

Not applicable.


Rules for transfer pricing in Kuwait do no exist. However, for transfer pricing matters, it is generally preferred that internationally accepted transfer pricing methods are used. This is, however, not a formal requirement.


Accepted methods 

Accepted methods are:

Rules for transfer pricing do not prescribe any accepted method since there are no transfer pricing regulations in place. However, it is recommended to use internationally accepted methods, like the methods prescribed by the OECD.

Priority of methods

Not applicable.

Documentation requirements

Information that should be included in the documentation:

Not applicable.


Not applicable.

Requirements to prepare documentation annually 

Not applicable.

Submission deadline upon request by tax authorities

Not applicable.

Advance Pricing Agreements


Advance Pricing Agreements are not available in Kuwait.


Not applicable.


Not applicable. | the global transfer pricing reference guide