Corporate Income Tax in Kyrgyzstan

Corporate income tax for Kyrgyzstan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Kyrgyzstan · tax year 2025 · changed 25 Jun 2026

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Key figures: Kyrgyzstan, 2025

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Standard corporate profit tax rate

10%Tax Code of the Kyrgyz RepublicView source ↗

High Technology Park (HTP) resident rate

Reduced regime (approx 1%–2% turnover-based) for accredited HTP residentsLaw on the High Technology Park of the Kyrgyz Republic

Priority/investment project rate

0% for qualifying priority-sector investment projects under state programmesTax Code of the Kyrgyz Republic

Tax base

Net profit = gross income less documented, economically justified deductible expensesTax Code of the Kyrgyz Republic

Loss carry-forward

Tax losses may be carried forward for up to 5 yearsTax Code of the Kyrgyz Republic

Permanent establishment / branch

Foreign companies operating through a permanent establishment pay 10% profit tax on PE-attributable net profitTax Code of the Kyrgyz Republic

Withholding tax on dividends to non-residents

10%Tax Code of the Kyrgyz Republic

Withholding tax on interest to non-residents

10%Tax Code of the Kyrgyz Republic

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Rates and tax base

Corporate profit tax in Kyrgyzstan is levied at a flat 10% on net profit (income less documented deductible expenses). Reduced and zero rates apply to special regimes such as the High Technology Park and approved investment projects.

Standard corporate profit tax rate — 10% percent (Tax Code of the Kyrgyz Republic)
High Technology Park (HTP) resident rate — Reduced regime (approx 1%–2% turnover-based) for accredited HTP residents percent ((approx — confirm)) (Law on the High Technology Park of the Kyrgyz Republic)
Priority/investment project rate — 0% for qualifying priority-sector investment projects under state programmes percent ((approx — confirm)) (Tax Code of the Kyrgyz Republic)
Tax base — Net profit = gross income less documented, economically justified deductible expenses (Tax Code of the Kyrgyz Republic)
Loss carry-forward — Tax losses may be carried forward for up to 5 years years (Tax Code of the Kyrgyz Republic)
Permanent establishment / branch — Foreign companies operating through a permanent establishment pay 10% profit tax on PE-attributable net profit percent (Tax Code of the Kyrgyz Republic)
Withholding tax on dividends to non-residents — 10% percent ((approx — confirm; may be reduced under a double tax treaty)) (Tax Code of the Kyrgyz Republic)
Withholding tax on interest to non-residents — 10% percent ((approx — confirm; may be reduced under a double tax treaty)) (Tax Code of the Kyrgyz Republic)
Withholding tax on royalties to non-residents — 10% percent ((approx — confirm; may be reduced under a double tax treaty)) (Tax Code of the Kyrgyz Republic)
Withholding tax on other non-resident income (e.g. management/consulting fees) — 10%–15% depending on income type percent ((approx — confirm)) (Tax Code of the Kyrgyz Republic)
Annual profit tax return deadline — By 1 March of the year following the reporting year ((approx — confirm)) (Tax Code of the Kyrgyz Republic)
Annual profit tax payment deadline — By 1 March of the year following the reporting year; with quarterly advance payments during the year ((approx — confirm)) (Tax Code of the Kyrgyz Republic)

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Rates and tax base

Standard corporate profit tax rate — 10% percent (Tax Code of the Kyrgyz Republic)

High Technology Park (HTP) resident rate — Reduced regime (approx 1%–2% turnover-based) for accredited HTP residents percent ((approx — confirm)) (Law on the High Technology Park of the Kyrgyz Republic)

Priority/investment project rate — 0% for qualifying priority-sector investment projects under state programmes percent ((approx — confirm)) (Tax Code of the Kyrgyz Republic)

Tax base — Net profit = gross income less documented, economically justified deductible expenses (Tax Code of the Kyrgyz Republic)

Loss carry-forward — Tax losses may be carried forward for up to 5 years years (Tax Code of the Kyrgyz Republic)

Permanent establishment / branch — Foreign companies operating through a permanent establishment pay 10% profit tax on PE-attributable net profit percent (Tax Code of the Kyrgyz Republic)

Withholding tax on dividends to non-residents — 10% percent ((approx — confirm; may be reduced under a double tax treaty)) (Tax Code of the Kyrgyz Republic)

Withholding tax on interest to non-residents — 10% percent ((approx — confirm; may be reduced under a double tax treaty)) (Tax Code of the Kyrgyz Republic)

Withholding tax on royalties to non-residents — 10% percent ((approx — confirm; may be reduced under a double tax treaty)) (Tax Code of the Kyrgyz Republic)

Withholding tax on other non-resident income (e.g. management/consulting fees) — 10%–15% depending on income type percent ((approx — confirm)) (Tax Code of the Kyrgyz Republic)

Annual profit tax return deadline — By 1 March of the year following the reporting year ((approx — confirm)) (Tax Code of the Kyrgyz Republic)

Annual profit tax payment deadline — By 1 March of the year following the reporting year; with quarterly advance payments during the year ((approx — confirm)) (Tax Code of the Kyrgyz Republic)