Source-cited draft: corporate income tax for Kyrgyzstan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
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
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 canonical facts model. General reference only — confirm with a qualified professional before acting.
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 Tax Library.