Source-cited draft: tax overview 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.
Tax year
Calendar year (1 January to 31 December)Tax Code of the Kyrgyz Republic
Currency
Kyrgyzstani som (KGS)Tax Code of the Kyrgyz Republic
Tax authority
State Tax Service under the Ministry of Finance of the Kyrgyz RepublicTax Code of the Kyrgyz RepublicView source ↗
Basis of taxation
Residents are taxed on worldwide income; non-residents are taxed on Kyrgyzstan-source income onlyTax Code of the Kyrgyz Republic
Headline personal income tax rate
10%Tax Code of the Kyrgyz RepublicView source ↗
Standard corporate profit tax rate
10%Tax Code of the Kyrgyz RepublicView source ↗
Value Added Tax
Yes — VAT exists, standard rate 12%Tax Code of the Kyrgyz Republic
Sales tax
Yes — a separate turnover-based sales tax of 0%–5% applies in addition to or instead of VAT, depending on activity and payment method (approx — confirm)Tax Code of the Kyrgyz Republic
Annual corporate profit tax return deadline
By 1 March of the year following the reporting year (approx — confirm)Tax Code of the Kyrgyz Republic
Annual personal income tax return deadline
By 1 April of the year following the reporting year (approx — confirm)Tax Code of the Kyrgyz Republic
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Kyrgyzstan operates a low, broadly flat tax system codified in the Tax Code of the Kyrgyz Republic (in force since 1 January 2022). Personal and corporate income are both taxed at 10%, and VAT applies at 12%. These figures are an unverified draft pending review by a licensed Kyrgyzstan accountant.
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Other Kyrgyzstan computations in the OpenAccountants Tax Library.