Kyrgyzstan Corporate Income Tax

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)