Writing a Will as an Expat in Kuwait (2026) — Estate Planning Guide

Kuwait has one of the world's highest proportions of expatriates relative to its total population — non-Kuwaiti nationals make up approximately 70% of the country's residents. The expat community spans Indian, Pakistani, Egyptian, Filipino, Bangladeshi, and Western workers, many of whom have lived in Kuwait for decades, built careers, accumulated savings, and established deep personal and financial ties to the country.

Yet estate planning is almost universally neglected among Kuwait's expat population. Most assume that their home-country will covers everything, or that their employer will handle the practicalities on death. Neither assumption is safe. Kuwait's succession law defaults to Sharia principles, bank accounts are frozen on death, and the process of recovering an estate without a registered will can take a year or more. This guide explains what you need to know and what you need to do.

Kuwaiti Succession Law: Law No. 51 of 1984

Kuwait's Personal Status Law (Law No. 51 of 1984) governs inheritance and succession matters in Kuwait. The law is based on Sunni Maliki Sharia principles and applies to all assets situated in Kuwait by default — regardless of the nationality or religion of the deceased.

For non-Muslim expats, this creates a significant problem. Under Sharia fara'id (fixed inheritance shares), the distribution of an estate does not match Western expectations:

• Daughters receive half the share of sons.
• A wife receives one-eighth of the estate if there are children; one-quarter if there are none.
• Non-Muslim heirs cannot inherit from a Muslim testator.
• Testamentary freedom is limited — the wasiyya (bequest by will) can cover at most one-third of the estate.
• Non-family members cannot inherit the bulk of the estate.

For a non-Muslim British expat in Kuwait, dying without a will could mean their partner of 20 years (if not legally married), their adult daughter, or their business partner receives nothing or far less than intended — while Kuwaiti courts distribute the estate according to Sharia shares.

Registering a Will as a Non-Muslim Expat in Kuwait

Kuwait provides a mechanism for non-Muslim expatriates to override the Sharia default by registering a notarised will. The process involves:

1. Drafting the will: Work with a Kuwait-based law firm to draft the will in Arabic or bilingual Arabic/English. The will should clearly identify your assets in Kuwait, name your beneficiaries, and appoint an executor.
2. Notarisation: Have the will certified before a Kuwaiti notary public or at the Ministry of Justice.
3. Registration: Deposit and register the will with the Kuwaiti courts. Some expats also register the will at their home country's embassy in Kuwait, providing an additional record.
4. Keep copies secure: Ensure your executor, family members, and your home-country lawyer all have copies of the registered will or know where to find it.

Once registered, the will creates a formal legal record that Kuwaiti courts can act on. It allows your estate to be distributed according to your wishes rather than the Sharia default — a critical protection for non-Muslim expats.

Note: Even with a registered will, Kuwaiti courts will assess whether the will's terms conflict with Kuwaiti public policy. An experienced Kuwaiti lawyer can structure your will to minimise the risk of court intervention.

Property Ownership Restrictions

Unlike some of its Gulf neighbours, Kuwait has largely maintained strict restrictions on foreign property ownership. Foreigners generally cannot own freehold real estate in Kuwait — most expats rent accommodation provided by or arranged through their employer. This simplifies the estate planning picture somewhat: there is typically no Kuwait real estate in an expat's estate.

However, the following assets are likely to form part of a Kuwait-based expat estate:

• Kuwaiti bank account balances
• End-of-service gratuity (EOSB) entitlements
• Vehicles registered in Kuwait
• Personal effects and valuables
• Business interests or partnership stakes in Kuwaiti companies (for longer-term residents)
• Investment accounts held with Kuwait-based brokers

End-of-Service Benefit (EOSB): A Critical Asset

For most Kuwait-based expats, the end-of-service benefit (EOSB) is their single largest financial asset. Under Kuwait's Labour Law (Law No. 6 of 2010), private sector employees are entitled to EOSB calculated on the basis of:

• 15 days' pay per year for the first five years of service
• One month's pay per year for each year beyond five years

For an employee who has worked in Kuwait for 15 years, the EOSB can amount to many months' or even a year's salary — a substantial sum. On death, this EOSB forms part of the estate.

Action required: Check with your HR department whether you can designate a beneficiary for your EOSB. Some employers — particularly large multinational companies — maintain nomination systems. If a nominee is on record, the EOSB may be paid directly to them, bypassing the formal estate process and the Sharia default distribution.

The Bank Account Freeze Problem

This is one of the most practically disruptive consequences of an expat death in Kuwait — and one of the least discussed. When a Kuwaiti bank is notified of an account holder's death, it freezes the account immediately. No withdrawals, no bill payments, no access to funds. This freeze remains in place until the bank receives a court order or official documentation confirming the inheritance entitlement and appointing an estate administrator.

Without a registered will and a clearly appointed executor, this process can easily take six to twelve months. During that period, a surviving spouse or dependant living in Kuwait may be without access to the household account — even if they were also a signatory on the account.

Steps to protect your family:

• Maintain a joint bank account with your spouse — this may not be frozen on the death of one joint account holder (confirm with your bank, as policies vary).
• Ensure your spouse has their own account with sufficient emergency funds to cover immediate needs.
• Inform your bank of the existence of your registered will and the name of your executor.
• Keep a list of all accounts, their numbers, and the relevant bank contact details, and share it with your executor.

Home-Country Estate Tax for Kuwait Expats

Kuwait has no inheritance tax. But if you are UK-domiciled, a US citizen, or a South African national, your worldwide estate — including your Kuwait bank balance and EOSB — may be subject to your home country's estate or inheritance tax on death. This is frequently overlooked by Gulf expats who assume that living in a tax-free country insulates their worldwide estate. It does not.

UK expats should review their domicile position with a UK tax adviser. US citizens should ensure their executor knows to file Form 706 where required. South African expats should review their estate duty position given recent changes to the treatment of foreign assets.

Practical Steps for Expats in Kuwait

1. Engage a Kuwait law firm to draft and register a notarised will for your Kuwait assets.
2. Create a home-country will using ExpatLegalWills for your international assets.
3. Designate an EOSB nominee with your HR department if possible.
4. Review your bank account structure — ensure your spouse has emergency access to funds in their own name.
5. Appoint a local executor — name a trusted Kuwait-resident person or law firm who can manage the estate process locally.
6. Store your will details securely — give copies to your executor, key family members, and your home-country lawyer.

Frequently Asked Questions