Kuwait Ratifies Pending Protocol to Tax Treaty with Jordan

Kuwait published Decree-Law No. 12 of 2026 in the Official Gazette on 15 March 2026, which provides for the ratification of the pending protocol to the 2001 income tax treaty with Jordan. The protocol, signed 13 November 2025, is the first to amend the treaty and includes, among other things, the addition of a new article on technical services with a 20% withholding tax rate, and a new article on entitlement to benefits. It will enter into force once the ratification instruments are exchanged…