Source-cited draft: corporate income tax for Kyrgyzstan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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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%Tax Code of the Kyrgyz Republic | |
| 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 profit |
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.
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Other Kyrgyzstan computations in the OpenAccountants library.
| 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 |
| Withholding tax on royalties to non-residents | 10%Tax Code of the Kyrgyz Republic |
| Withholding tax on other non-resident income (e.g. management/consulting fees) | 10%–15% depending on income typeTax Code of the Kyrgyz Republic |
| Annual profit tax return deadline | By 1 March of the year following the reporting yearTax 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 yearTax Code of the Kyrgyz Republic |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.