Flat rate
0.0%
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
10.0%
Kyrgyzstan, without the regime
Overview
- Regime
- High Technology Park (HTP)
- Country
- Kyrgyzstan
- Type
- Free zone
- Status
- Active
- Effective from
- Jan 1, 2011
- Expires on
- —
Details
- Summary
- Residents exempt from profit tax, VAT and sales tax on qualifying supplies; 1% quarterly levy on gross revenue; 5% PIT on salaries paid by HTP residents.
- Eligibility
- Legal entities admitted to the High Technology Park with approved IT or creative-industry activities.
- Benefits
- 0% profit tax, VAT and sales tax on qualifying turnover; single consolidated reporting; preferential 5% salary PIT for HTP employees (except maintenance and security staff).
- Requirements
- Registration as an HTP resident; activities limited to approved technology or creative-industry lines; ongoing compliance with Park directorate rules.
- Limitations
- 1% quarterly revenue contribution to the Park directorate; other taxes (withholding, property, import VAT, etc.) may still apply; maintenance and security employees taxed at standard 10% PIT.
- Income types covered
- Qualifying IT, software and related high-tech or creative-industry revenue
- Duration details
- While Park membership and conditions are met
View source State Tax Service — general tax regime