Central & South Asia
Kyrgyzstan: tax at a glance
A flat 10% personal and corporate rate, one of the lowest in the region, with 12% VAT and no wealth or inheritance tax. Residence-based, but the treaty network is thin and banking is the practical constraint.
Ways to relocate to Kyrgyzstan
The residency and citizenship routes that lead here, weighed against the tax picture above.
Four-party agreement
Citizenship by naturalisation
Naturalisation
Citizenship by naturalisation
Article 14 simplified
Citizenship by descent
Kairylman
Citizenship by descent
Temporary residence
Business & founder
Permanent residence
Passive income
The taxes
- Personal income (top)
- 10%
- Corporate income
- 10%
- Capital gains
- Taxed as ordinary income at 10%. There is no separate capital gains regime for individuals.
- VAT
- 12%
- Dividends (WHT)
- 10%
- Interest (WHT)
- 10%
- Royalties (WHT)
- 10%
- Social security (employee)
- 10%
- Social security (employer)
- 17.25%
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- A property tax applies, calculated on area and location rather than market value.
- Other
- A sales tax of 1%-5% applies to turnover in addition to VAT, depending on the activity and whether the sale is cashless.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
A special regime for new arrivals
High Technology Park (HTP): 0% corporate income tax, 0% VAT, 0% sales tax and 5% personal income tax for employees, against a 1% contribution to the HTP directorate. The regime was made open-ended by 2024 legislation. Corporate income tax outside the park is 10% and VAT is 12%.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.