Sheikh Mohammed Sabah Al Salem in London. Alamy
Sheikh Mohammed Sabah Al Salem in London. Alamy
Sheikh Mohammed Sabah Al Salem in London. Alamy
Sheikh Mohammed Sabah Al Salem in London. Alamy

Kuwait’s emir appoints Sheikh Mohammed Sabah Al Salem as Prime Minister


Ismaeel Naar
  • English
  • Arabic

Kuwait's emir Sheikh Meshal Al Ahmad Al Sabah has appointed Sheikh Mohammed Sabah Al Salem as the country’s next prime minister.

The emir tasked him with forming a new cabinet, according to a royal decree.

Departing prime minister Sheikh Ahmad Nawaf Al Ahmad Al Sabah, the late emir's son, handed in the cabinet's resignation following the inaugural address of Sheikh Meshal, in which he criticised what he said was “harm to the interest of the people and the country”.

The new Prime Minister, Sheikh Mohammed, was formerly the minister of foreign affairs and deputy prime minister, but resigned from both roles in 2011, citing anti-corruption, and has been out of politics for more than a decade.

“The return of Dr Mohammed to government has been a popular demand for some time,” said Bader Al Saif, Assistant Professor of History at Kuwait University.

“The emir indicated in his first speech that the leadership is not far from people, listening to them. This is a fine example of that,” said Mr Al Saif.

Sheikh Mohammed was born in 1955 and is the fourth son of the 12th Emir of Kuwait, Sheikh Sabah Al Salem Al Sabah, who ruled Kuwait from 1965 until 1977.

According to his official biography page, Sheikh Mohammed holds a Bachelor’s degree in Economics from Claremont College in California and a PhD in Economics and Middle Eastern Studies from Harvard University. He was also a visiting fellow at Oxford University from 2012-2013.

Sheikh Mohammed's undergraduate thesis, Criticial Analysis of Inflation in Kuwait, won the Salvatori Scholar Prize in 1978, his biography said.

Sheikh Mohammed’s mother, Sheikha Noura Ahmed Al Jaber Al Sabah, also descends from the ruling family. He is the brother of Sheikh Salem Sabah Al Salem, a former Minister of Defence.

Sheikh Mohammed was appointed to several government positions in the early 1990s, including in 1993 when he served as Kuwait's ambassador to the US until 2001.

He was then appointed minister of state for foreign affairs from 2001 until 2003, before serving as minister of foreign affairs between July 2003 and October 2011.

He was appointed deputy prime minister in February 2006, and served while also minister of foreign affairs.

He resigned from both roles in October 2011, citing a commitment to anti-corruption.

Over the past decade, Sheikh Mohammed has chosen to stay out of politics, focusing on his role as chairman of the Sabah Al Salem Al Sabah Foundation, which is named after his father.

Sheikh Mohammed’s appointment on Thursday marks the first time in almost 21 years that Kuwait's Prime Minister is from the Al Salem branch of the royal family since the late Sheikh Al Abdullah Al Salem resigned from the role in 2003.

“Widely popular before today’s news for integrity and record, his popularity is expected to increase in the next few months in line with skyrocketing popularity of all incoming PMs at the beginning of their tenure. But popularity alone will not do it,” said Mr Al Saif.

Emir Sheikh Meshal is faced with the task of pulling the country out of long-standing political paralysis and reforming a bloated public sector.

“We emphasised in our previous speeches that there are obligations that must be carried out by the two authorities for the benefit of the nation and the citizens, and we did not see any change or course correction,” the Emir told the National Assembly.

Kuwait has previously faced political uncertainty amid disputes between opposition politicians and senior government officials, including members of the ruling family who served in previous cabinets.

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Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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What vitamins do we know are beneficial for living in the UAE

Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.

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Updated: January 05, 2024, 5:20 AM