Tax
Ten per cent flat rates for both individuals and companies
Personal income tax and corporate profit tax are both charged at a flat 10 per cent, among the lowest headline rates in the region, with VAT at 12 per cent.
Key rules
- Jurisdiction — State Tax Service administers. Residence turns on 183 days in a calendar year.
- Deadline — Annual individual declaration by 1 April where required
- Deadline — Monthly VAT return by the 25th of the following month
Governing law
- Tax Code of the Kyrgyz Republic2022
- Law on Non-Tax Revenues
In practice
The 2022 Tax Code recodified the system, extended electronic invoicing and cash-register requirements, and simplified regimes for small business including a patent system for micro-traders. VAT is 12 per cent with a registration threshold and zero-rating for exports. Mining is subject to separate royalty and revenue-based taxes. EAEU membership determines indirect-tax treatment of trade with member states, using a destination-principle mechanism rather than customs VAT at the border.