VAT GST in Kyrgyzstan

Vat / gst for Kyrgyzstan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Kyrgyzstan · tax year 2025 · changed 25 Jun 2026

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Key figures: Kyrgyzstan, 2025

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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/

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VAT rates and registration

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.

Standard VAT rate — 12 percent (Tax Code of the Kyrgyz Republic — https://kgaccount.com/en/vat/)
Zero-rated supplies — 0 percent (On exported goods and qualifying international transport and related services) (Tax Code of the Kyrgyz Republic)
VAT-exempt supplies — Includes most financial services, certain medical goods/services, residential property sales, and specified agricultural supplies (Tax Code of the Kyrgyz Republic)
Mandatory VAT registration threshold — 30,000,000 KGS (Taxable turnover in any 12 consecutive months) (Tax Code of the Kyrgyz Republic — https://www.vatcalc.com/kyrgyzstan/kyrgyzstan-increases-vat-registration-threshold/)
Voluntary VAT registration — Permitted for businesses below the threshold (Tax Code of the Kyrgyz Republic)
VAT return filing frequency — Monthly (Tax 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 Kyrgyzstan percent (Tax 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 — 12 percent (0% for specified items such as certain medical products and humanitarian aid) (Tax Code of the Kyrgyz Republic)

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VAT rates and registration

Standard VAT rate — 12 percent (Tax Code of the Kyrgyz Republic — https://kgaccount.com/en/vat/)

Zero-rated supplies — 0 percent (On exported goods and qualifying international transport and related services) (Tax Code of the Kyrgyz Republic)

VAT-exempt supplies — Includes most financial services, certain medical goods/services, residential property sales, and specified agricultural supplies (Tax Code of the Kyrgyz Republic)

Mandatory VAT registration threshold — 30,000,000 KGS (Taxable turnover in any 12 consecutive months) (Tax Code of the Kyrgyz Republic — https://www.vatcalc.com/kyrgyzstan/kyrgyzstan-increases-vat-registration-threshold/)

Voluntary VAT registration — Permitted for businesses below the threshold (Tax Code of the Kyrgyz Republic)

VAT return filing frequency — Monthly (Tax 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 Kyrgyzstan percent (Tax 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 — 12 percent (0% for specified items such as certain medical products and humanitarian aid) (Tax Code of the Kyrgyz Republic)