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KG

Kyrgyzstan

Central Asia KGS

KG · KGZ · #85 · 9 cities

Nomad score 55/100 Compare
Top income tax 10.0% Worldwide system
Corporate tax 10.0%
VAT 12.0% standard rate
Tax residency 183 days 37 tax treaties

Kyrgyzstan tax profile

Data year: 2026

Tax system
Worldwide Residents are taxed on worldwide income; non-residents on Kyrgyz-source income. Citizens of the Kyrgyz Republic are generally subject to PIT on worldwide income regardless of tax residency. Standard profit tax and PIT are 10%; VAT is 12%. Preferential 0% profit tax applies to certain mining, large investment and listed industrial activities; a 5% salary PIT rate applies to employees of the High Technology Park and certain other preferential employers.
Top PIT rate
10.0%
Corporate tax rate
10.0%
VAT
12.0%
Capital gains tax
10.0% Capital gains are included in ordinary income and taxed at 10% after deductions. Listed securities in the top two stock-exchange listing categories may be exempt from tax on interest and capital gains. Gains on vehicles held less than one year and immovable property held less than two years are taxable.
Social security (employee)
10.0%
Social security (employer)
17.3%
Dividend withholding
10.0%
Interest withholding
10.0%
Royalty withholding
10.0%
Treaty count
37
Tax authority: State Tax Service Website

Income tax brackets

Corporate
Corporate brackets
Bracket min Bracket max Rate USD equivalent
KGS 0 and above 10.0% --
Personal income
Personal income brackets
Bracket min Bracket max Rate USD equivalent
KGS 0 and above 10.0% --
Local currency: KGS

Special regimes (1)

Special regimes
NameTypeRate/amountDurationStatus
High Technology Park (HTP) Residents exempt from profit tax, VAT and sales tax on qualifying supplies; 1% q... Free zone 0.0% -- Active

Tax residency

Days threshold
183 days
Residency rules
Tax resident if physically present at least 183 days during any 12 consecutive months ending within the current tax period (calendar year). Kyrgyz citizens may be taxed on worldwide income even when not resident.
Exit tax
No
CFC rules
No

Filing information

Fiscal year
01-01 – 12-31
Filing deadline
April 1
Employers withhold PIT and social contributions from salary; remittance and Form STI-161 reporting are due by the 20th of the month following payment (State Tax Service). Individuals who must file an annual return generally do so by 1 April following the tax year, with tax due by the same date. VAT returns are due by the 25th of the month after the tax period (or month-end for certain large taxpayers).

Sources

Change history

    • Brackets updated

    Refreshed 2026 profile — verified, brackets, WHT, social rates, filing deadline, treaty_count 37, HTP regime, sources and prose (https://sti.gov.kg/section/0/%D0%BE%D0%B1%D1%89%D0%B8%D0%B9_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%B2%D1%8B%D0%B9_%D1%80%D0%B5%D0%B6%D0%B8%D0%BC) Source

    • Brackets updated

    Refreshed 2026 profile — verified, brackets, WHT, social rates, filing deadline, treaty_count 37, HTP regime, sources and prose (https://sti.gov.kg/section/0/%D0%BE%D0%B1%D1%89%D0%B8%D0%B9_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%B2%D1%8B%D0%B9_%D1%80%D0%B5%D0%B6%D0%B8%D0%BC) Source

    • Brackets updated

    Refreshed 2026 profile — verified, brackets, WHT, social rates, filing deadline, treaty_count 37, HTP regime, sources and prose (https://sti.gov.kg/section/0/%D0%BE%D0%B1%D1%89%D0%B8%D0%B9_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%B2%D1%8B%D0%B9_%D1%80%D0%B5%D0%B6%D0%B8%D0%BC) Source

    • Brackets updated

    Refreshed 2026 profile — verified, brackets, WHT, social rates, filing deadline, treaty_count 37, HTP regime, sources and prose (https://sti.gov.kg/section/0/%D0%BE%D0%B1%D1%89%D0%B8%D0%B9_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%B2%D1%8B%D0%B9_%D1%80%D0%B5%D0%B6%D0%B8%D0%BC) Source

    • Brackets updated

    Refreshed 2026 profile — verified, brackets, WHT, social rates, filing deadline, treaty_count 37, HTP regime, sources and prose (https://sti.gov.kg/section/0/%D0%BE%D0%B1%D1%89%D0%B8%D0%B9_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%B2%D1%8B%D0%B9_%D1%80%D0%B5%D0%B6%D0%B8%D0%BC) Source

    • Brackets updated

    Refreshed 2026 profile — verified, brackets, WHT, social rates, filing deadline, treaty_count 37, HTP regime, sources and prose (https://sti.gov.kg/section/0/%D0%BE%D0%B1%D1%89%D0%B8%D0%B9_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%B2%D1%8B%D0%B9_%D1%80%D0%B5%D0%B6%D0%B8%D0%BC) Source

    • Brackets updated

    Refreshed 2026 profile — verified, brackets, WHT, social rates, filing deadline, treaty_count 37, HTP regime, sources and prose (https://sti.gov.kg/section/0/%D0%BE%D0%B1%D1%89%D0%B8%D0%B9_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%B2%D1%8B%D0%B9_%D1%80%D0%B5%D0%B6%D0%B8%D0%BC) Source

    • Brackets updated

    Refreshed 2026 profile — verified, brackets, WHT, social rates, filing deadline, treaty_count 37, HTP regime, sources and prose (https://sti.gov.kg/section/0/%D0%BE%D0%B1%D1%89%D0%B8%D0%B9_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%B2%D1%8B%D0%B9_%D1%80%D0%B5%D0%B6%D0%B8%D0%BC) Source

    • Brackets updated

    Refreshed 2026 profile — verified, brackets, WHT, social rates, filing deadline, treaty_count 37, HTP regime, sources and prose (https://sti.gov.kg/section/0/%D0%BE%D0%B1%D1%89%D0%B8%D0%B9_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%B2%D1%8B%D0%B9_%D1%80%D0%B5%D0%B6%D0%B8%D0%BC) Source

    • Brackets updated

    Refreshed 2026 profile — verified, brackets, WHT, social rates, filing deadline, treaty_count 37, HTP regime, sources and prose (https://sti.gov.kg/section/0/%D0%BE%D0%B1%D1%89%D0%B8%D0%B9_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%B2%D1%8B%D0%B9_%D1%80%D0%B5%D0%B6%D0%B8%D0%BC) Source

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