Source-cited draft: vat / gst 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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Use OpenAccountants for VAT / GST in Kyrgyzstan.
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Every figure is drawn from this Tax Guide and cited to its source.
Standard VAT rate
12Tax Code of the Kyrgyz Republic — https://kgaccount.com/en/vat/
Zero-rated supplies
0Tax Code of the Kyrgyz Republic
VAT-exempt supplies
Includes most financial services, certain medical goods/services, residential property sales, and specified agricultural suppliesTax Code of the Kyrgyz Republic
Mandatory VAT registration threshold
30,000,000Tax Code of the Kyrgyz Republic — https://www.vatcalc.com/kyrgyzstan/kyrgyzstan-increases-vat-registration-threshold/
Voluntary VAT registration
Permitted for businesses below the thresholdTax Code of the Kyrgyz Republic
VAT return filing frequency
MonthlyTax Code of the Kyrgyz Republic
VAT return filing and payment deadline
By the 25th day of the month following the reporting month (approx — confirm)Tax Code of the Kyrgyz Republic
Reverse charge on imported services
A Kyrgyz recipient must self-assess and remit 12% VAT on services purchased from a non-resident with no PE in KyrgyzstanTax Code of the Kyrgyz Republic — https://kgaccount.com/en/vat/
Place of supply for services
For many services the place of supply is the location of the buyer (recipient)Tax Code of the Kyrgyz Republic
HTP resident reverse-charge relief
Since April 2023, accredited High Technology Park residents are exempt from the reverse-charge VAT withholding obligation (approx — confirm)Law on the High Technology Park of the Kyrgyz Republic
Import VAT
12Tax Code of the Kyrgyz Republic
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Kyrgyzstan levies Value Added Tax (VAT) at a standard rate of 12%, with a 0% rate for exports and exemptions for certain financial, medical, agricultural and residential supplies. Registration becomes mandatory once taxable turnover exceeds the statutory threshold.
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Other Kyrgyzstan computations in the OpenAccountants Tax Library.