🇰🇬 Kyrgyzstan · Taxes
Taxes in Kyrgyzstan
A simple system with a flat 10% personal income tax and moderate VAT. Here is who pays what in Kyrgyzstan.
Kyrgyzstan is one of the few countries with a flat personal income tax and a modest VAT rate. Below are the main rates and rules for individuals and companies.
Who is a tax resident
A person is a tax resident of Kyrgyzstan if they reside in the country for 183 days or more during any 12-month period ending in the tax year.
Kyrgyz citizens who are tax residents are taxed on their worldwide income. Non-resident citizens and foreign nationals are taxed only on income received from sources in Kyrgyzstan. If your home country has a double tax treaty with Kyrgyzstan, your residency status may qualify for additional protection under that treaty.
Main tax rates
- Personal income tax - a flat 10% rate applies to most types of personal income.
- Corporate income tax - resident companies are taxed on their total annual worldwide income.
- Capital gains tax - 10%.
- VAT - 12%.
Property tax and social contributions
- Residential property tax - 0.35%.
- Non-residential property tax - 0.8%.
- State accumulative pension fund contribution - 2% of employee salary.
- Pension contributions - 8% of employee salary.
Your exact obligations depend on your residency status and income source. We review your situation on a consultation.
Why Kyrgyzstan's tax system is convenient
Flat 10% rate
A fixed rate applies to most personal income with no progressive scale.
Non-residents pay less
Foreigners and non-residents are taxed only on income earned inside the country.
Below-average VAT
The 12% VAT rate is lower than in many European countries.
Treaty protection
If your country has a double tax treaty with Kyrgyzstan, it protects your residency status.
FAQ
What is the personal income tax rate in Kyrgyzstan?
Who counts as a tax resident of Kyrgyzstan?
Do non-residents pay tax on foreign income?
What is the VAT rate in Kyrgyzstan?
What social contributions does an employee pay?
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