- Income tax brackets updated
Refreshed 2026 profile — verification date, brackets, WHT, social rates, filing deadline, treaty count 37, HTP regime, sources and descriptions (sti.gov.kg) Source
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
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| KGS 0 | and above | 10.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| KGS 0 | and above | 10.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| High Technology Park (HTP) Residents exempt from profit tax, VAT and sales tax on qualifying supplies; 1% q... | 0.0% | Duration not recorded | 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
Sources
- State Tax Service — general tax regime (accessed Oct 9, 2026) 10% PIT and profit tax, 12% VAT, 5% preferential salary PIT for HTP employees
- Deloitte — Kyrgyzstan Tax and Investment Guide (accessed Oct 9, 2026) Residency 183-day test, WHT 10%, social contributions 10%/17.25%, annual PIT return 1 April
- GSL — Kyrgyzstan taxes (accessed Oct 9, 2026) Headline rates, WHT, social contributions, 37 DTC partners listed, no CFC law
- IMF — Tax Potential in the Kyrgyz Republic (2024) (accessed Oct 9, 2026) PIT/CIT/VAT 10/10/12 cross-check citing PwC and peer comparators
Change history
-
-
- Income tax brackets updated
Refreshed 2026 profile — verification date, brackets, WHT, social rates, filing deadline, treaty count 37, HTP regime, sources and descriptions (sti.gov.kg) Source
-
- Income tax brackets updated
Refreshed 2026 profile — verification date, brackets, WHT, social rates, filing deadline, treaty count 37, HTP regime, sources and descriptions (sti.gov.kg) Source
-
- Income tax brackets updated
Refreshed 2026 profile — verification date, brackets, WHT, social rates, filing deadline, treaty count 37, HTP regime, sources and descriptions (sti.gov.kg) Source
-
- Income tax brackets updated
Refreshed 2026 profile — verification date, brackets, WHT, social rates, filing deadline, treaty count 37, HTP regime, sources and descriptions (sti.gov.kg) Source
-
- Income tax brackets updated
Refreshed 2026 profile — verification date, brackets, WHT, social rates, filing deadline, treaty count 37, HTP regime, sources and descriptions (sti.gov.kg) Source
-
- Income tax brackets updated
Refreshed 2026 profile — verification date, brackets, WHT, social rates, filing deadline, treaty count 37, HTP regime, sources and descriptions (sti.gov.kg) Source
-
- Income tax brackets updated
Refreshed 2026 profile — verification date, brackets, WHT, social rates, filing deadline, treaty count 37, HTP regime, sources and descriptions (sti.gov.kg) Source
-
- Income tax brackets updated
Refreshed 2026 profile — verification date, brackets, WHT, social rates, filing deadline, treaty count 37, HTP regime, sources and descriptions (sti.gov.kg) Source
-
- Income tax brackets updated
Refreshed 2026 profile — verification date, brackets, WHT, social rates, filing deadline, treaty count 37, HTP regime, sources and descriptions (sti.gov.kg) Source