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Kyrgyzstan Tax Rates

Kyrgyzstan operates a flat 10% personal income tax rate and a 10% corporate tax rate, with VAT at 12%. The country has one of the lowest tax burdens in Central Asia. Tax administration is handled by the State Tax Service. Kyrgyzstan is a member of the Eurasian Economic Union (EAEU), affecting its customs and trade tax policies.

FlatAsiaKGS

Top Income Tax Rate

10%

Corporate Tax Rate

10%

VAT / Sales Tax

12%

Capital Gains Tax

10%

Income Tax Brackets

Kyrgyzstan imposes a flat 10% personal income tax. Residents are taxed on worldwide income while non-residents are taxed on Kyrgyz-sourced income. The flat rate system is simple and competitive.

Income RangeTax Rate
сом 0+10%

Corporate Tax

Kyrgyzstan's corporate income tax rate is 10%, one of the lowest in the region. Mining companies (gold mining) pay a profit-based tax of 0-12% depending on gold prices. Free Economic Zones offer tax holidays.

Standard Rate

10%

Capital Gains Tax

Capital gains are included in taxable income at the flat 10% rate for individuals and 10% corporate rate for companies.

Rate

10%

VAT / Sales Tax

Kyrgyzstan's VAT is 12% on the supply of goods and services. Exempt supplies include financial services, education, healthcare, and residential rent.

Standard Rate

12%

Cryptocurrency Tax

Kyrgyzstan has not introduced specific cryptocurrency tax legislation. Crypto mining exists due to cheap electricity but lacks formal regulation. Income from crypto could be subject to the flat 10% income tax under general principles.

No crypto taxTreatment: Not specifically regulated

Tax Treaties

Kyrgyzstan has approximately 30 double taxation agreements.

Treaty Network

30

Double taxation agreements

Major treaty partners:

RussiaChinaTurkeyKazakhstanGermanySouth Korea

Key Details

Tax AuthorityState Tax Service
Fiscal YearJanuary 1 - December 31
Tax SystemFlat
CurrencyKyrgyzstani Som (сом)
Filing DeadlineApril 1 (annual return)
Residency RuleAn individual present in Kyrgyzstan for 183+ days in a 12-month period is a resident.
Last Updated2026-01-28

Relocate to Kyrgyzstan

See how much you could save by moving here from your current country.

Annual Savings

+$4K

Tax in United States

$24K

24.4% effective

Tax in Kyrgyzstan

$20K

20% effective

You Save

17.9%

less tax annually

US Citizens: Important Note

US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.

Kyrgyzstan Tax FAQ

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