Kyrgyzstan
Central Asia · KG · 24 treaties
What are the main tax rates in Kyrgyzstan?
Kyrgyzstan has a 10% personal income tax top rate and a 10% corporate tax rate. The standard VAT is 12%.
Tax profile
| Corporate income tax | 10% |
| Withholding — dividends | 10% |
| Withholding — interest | 10% |
| Withholding — royalties | 10% |
| VAT / GST (standard) | 12% |
| Personal income (top rate) | 10% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Kyrgyzstan?
- You can become a tax resident in Kyrgyzstan after spending 183 days there.
- Does Kyrgyzstan have a nomad visa?
- Yes, Kyrgyzstan offers a nomad visa.
- What is the dividend withholding tax rate in Kyrgyzstan?
- The dividend withholding tax rate in Kyrgyzstan is 10%.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- 183+ days in any 12‑month period ending in the tax year
- civil service of the Kyrgyz Republic abroad (treated as resident)
Tax residency is based purely on physical presence (183‑day test) or Kyrgyz civil service abroad, so leaving Kyrgyzstan and staying under the day threshold, and not being in its civil service, generally ends tax residency without long tail rules.
Source: Tax Code of the Kyrgyz Republic (via official CIS legislation portal)
Tax treaty network (24)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Armenia | — | — | — |
| Austria | — | — | — |
| Belarus | — | — | — |
| Canada | — | — | — |
| China | — | — | — |
| Finland | — | — | — |
| Germany | — | — | — |
| India | — | — | — |
| Iran | — | — | — |
| Kazakhstan | — | — | — |
| Lithuania | — | — | — |
| Malaysia | — | — | — |
| Moldova | — | — | — |
| Mongolia | — | — | — |
| Pakistan | — | — | — |
| Poland | — | — | — |
| Russia | — | — | — |
| Switzerland | — | — | — |
| Tajikistan | — | — | — |
| Turkey | — | — | — |
| Ukraine | — | — | — |
| Uzbekistan | — | — | — |
| United States of America | — | — | — |
| United Kingdom | — | — | — |