Tax in Kyrgyzstan
Last reviewed: · by TaxProsRated editorial
TL;DR
Kyrgyzstan's State Tax Service administers personal income tax at flat 10 percent on most income, corporate income tax at 10 percent flat, and VAT at 12 percent. Kyrgyzstan is a member of the Eurasian Economic Union (EAEU) Customs Union.
Tax authority
State Tax Service under the Government of the Kyrgyz Republic [SC1]. Customs handled by State Customs Service. Filings flow through e-Filing electronic services. Substantive law: Tax Code of the Kyrgyz Republic (codified single statute, with successive amendments).
Filing year and deadlines
Individual tax year is the calendar year. Personal annual returns due 1 April of the following year. Corporate annual returns due 1 March. VAT monthly by the 25th.
Residency
Residents are physically present 183+ days in a calendar year [SC2]. Worldwide income; non-residents on Kyrgyz-source.
Personal income tax rates
Flat 10 percent on most categories. Investment income (dividends from Kyrgyz companies) face 10 percent withholding (final).
Corporate tax
10 percent flat. Mobile-network operators and gold-mining face elevated sector-specific frameworks. Withholding on non-resident dividends 10 percent (treaty rates apply). Pillar Two not yet formally transposed.
Indirect tax
Standard VAT 12 percent under the Tax Code [SC3]. Zero-rated on exports. Registration threshold KGS 30m annual turnover. EAEU Customs Union framework affects import-VAT mechanics.
Cryptoassets
Kyrgyzstan has progressively developed cryptoasset regulation. Law on Virtual Assets (effective 2022) established a regulatory framework for crypto-asset service providers. Mining operations are subject to specific tax framework with successive presidential decrees updating; mining-driven economic activity has grown substantially. Cryptoasset gains by individuals fall under existing categories at 10 percent flat.
Treaties
Approximately 30 active double tax treaties [SC1]. Kyrgyzstan signed the OECD MLI on 7 June 2017. EAEU Customs Union member.
Frequently asked
What is the Kyrgyzstan personal income tax rate?
Flat 10 percent on most categories. Dividends 10 percent withholding (final). Residents on worldwide; non-residents on Kyrgyz-source.
What is the Kyrgyzstan corporate tax rate?
10 percent flat. Mobile-network operators and gold-mining face elevated sector-specific frameworks. Withholding on non-resident dividends 10 percent. Pillar Two not yet transposed.
How does Kyrgyzstan tax cryptoassets?
Law on Virtual Assets (effective 2022) provides CASP framework. Mining subject to specific tax framework with successive presidential decrees; mining-driven economic activity grown substantially. Individual gains under existing categories at 10 percent flat.
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The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- State Tax Service (Kyrgyz Republic) · accessed
- Kyrgyz Republic Official Gazette · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Kyrgyzstan as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.