Living in Kuwait: Sponsorship for residency, multinational tax, and residency under the convention

In Kuwait, a stay of more than three months requires a residence permit applied for by a local sponsor, according to the French Ministry of Foreign Affairs. Regarding taxation, the official sources consulted describe corporate tax, not personal income tax. The French Treasury Directorate General (DG Trésor) mentions a 15% tax on multinationals adopted in January 2025. For a resident of France, the Franco-Kuwaiti tax treaty defines residency in Article 4. The tax regime for individuals is not detailed here; it falls under Kuwaiti law and should be verified with the Kuwaiti Ministry of Finance.

Residence and local sponsor

The "Entry and Stay" page of the French Ministry of Foreign Affairs website (updated September 15, 2026) indicates that a visa can be obtained upon arrival at Kuwait International Airport for 30, 60, or 90 days, at a cost of 3 Kuwaiti dinars, both online and upon arrival. The e-visa can be applied for at kuwaitvisa.moi.gov.kw. For stays exceeding three months, "a residence permit must be applied for through a local sponsor." For long-term business stays, the process is handled with the employer (sponsor) and results in a long-term residence permit, the "civil ID." An ordinary passport must be valid for at least six months.

The page also specifies that, since only heterosexual marriage is recognized by the Kuwaiti state, a partner in a civil union, cohabiting partner, or same-sex partner cannot enter the country in this capacity or obtain a long-term residence visa under this status. The conditions of the permit itself are not detailed here; these should be verified with the Kuwaiti Ministry of the Interior.

What the tax authorities publish

The Kuwaiti Ministry of Finance website presents tax services for companies and institutions: tax cards and declarations for foreign companies, certification of a refund form related to tax on distributed profits, sections on additional taxation of multinational groups, double taxation, FATCA, and the CRS standard. The page in question provides no tax rates or legal references, and does not describe any personal income tax.

The French Treasury Directorate General (DG Trésor) provides two reference points, with different dates. Its article of February 22, 2024, states that Kuwait was then only taxing foreign companies outside the Gulf Cooperation Council (GCC) and that a draft law was to introduce, on January 1, 2025, a tax on local companies at a rate of 15 %. Its country profile, published on September 14, 2026, mentions the "adoption of a tax on multinationals of 15 % in January 2025 (accession to the OECD arrangement)." This page does not connect these two texts.

The Franco-Kuwaiti convention addresses, on the Kuwaiti side, Zakat and the percentage of net profits of joint-stock companies payable to the Kuwait Foundation for Scientific Development (KFAS). The page does not describe their application to individuals.

Residence according to the France-Kuwait convention

Article 4 defines a resident. For France, this is any person subject to tax in France due to their domicile or a similar criterion. For Kuwait, an individual is a resident if they are domiciled there. For an individual resident in both countries, the text primarily considers their permanent home, then other criteria until the agreement of the competent authorities, as described on our page dedicated to the convention.

Article 13, paragraph 2, sets out three cumulative conditions for an employee to be taxable only in their country of residence: a stay not exceeding 183 days in total, an employer who is not a resident of the other country, and a remuneration expense not borne by a permanent establishment or fixed base. According to Article 19, paragraph 2(a), the French tax credit for income from Kuwaiti sources is equal to the tax paid in Kuwait, without exceeding the French tax corresponding to that income.

Social Security

The Public Institution for Social Security (PIFSS) defines an insured person on its website as "every Kuwaiti employee that works in any of the country's various sectors." The situation of non-Kuwaiti employees is not specified on the page consulted; this point is not detailed here.

An expatriate employee: a typical case (fictitious profile)

Situation. Julie, a fictional character, is an employee of a French company and is going to work in Kuwait on a long-term project.

Issue. She wants to know what procedures and regulations apply before she leaves.

Strategy. She and her employer apply for the residence permit that leads to the "civil ID". She has her French tax domicile and residence as defined in Article 4 examined, then her days of presence with regard to Article 13 § 2.

Result. No figures are calculated: the taxation of his salary in Kuwait is not established here, and no tax conclusions are drawn for this profile.

What this page does not cover

It does not specify criteria for Kuwaiti tax residency, nor does it address personal income or wealth taxes, social security contributions for non-Kuwaiti citizens, or local savings. Local taxation is determined through a professional established in Kuwait. Matters pertaining to France, particularly the departure declaration and the accounts to be declared, are addressed in our pages on tax residency and exit tax.

What changes depending on your situation

• Your status: employee of a sponsoring employer, manager, retiree.
• Your permanent home address and the number of days you are present.
• The nature of your income: salary, dividends, interest, royalties, capital gains.
• Your family situation with regard to the conditions of stay.

The rule depends on your situation. No results are guaranteed.