Kyrgyzstan · Tax regime
High Technology Park (HTP) tax regime
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An export-oriented special tax regime for IT companies. Legislation published in 2024 made the regime open-ended, replacing the previous time limit.
Zero corporate income tax, zero VAT and a 5% rate on salaries, for a 1% contribution on revenue, is among the most aggressive IT regimes anywhere — and since 2024 it is open-ended rather than sunset-dated. For a software business whose customers are outside Kyrgyzstan, the arithmetic is hard to beat in the region.
Qualifying routes
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Residency in the High Technology Park
0% corporate income tax, 0% VAT, 0% sales tax, 5% personal income tax for employees, against a 1% contribution to the HTP directorate.
The facts
- Total landed cost
- There is no capital requirement. The recurring cost is the 1% contribution on revenue to the HTP directorate plus a mandatory annual audit, commonly quoted at around USD 1,000.
- Route type
- Tax regime, not a visa
- Timeline
- 1–3 months
- Physical presence
- None for the regime itself. Personal tax residency is a separate 183-day test.
- Family
- n/a — this is a corporate regime
- Permanent residency
- None directly, though employment by an HTP resident supports the employment ground for a temporary residence permit.
- Citizenship
- None
- Language test
- Not applicable
- Dual citizenship
- Permitted
- Requirements
- qualifying IT activityHTP residency applicationannual audit1% contribution to the directorate
What can go wrong
- It is export-oriented. The regime is designed for companies selling into international markets; confirm your activity qualifies before restructuring.
- The 1% is on revenue, not profit. For a low-margin business that is a real rate.
- An annual audit is mandatory, and membership can be withdrawn.
- Substance and CFC exposure at home. A 0% Kyrgyz company controlled from a high-tax country invites attribution. Kyrgyzstan itself is reported to have no CFC regime, but your home jurisdiction will.
- Kyrgyzstan participates in CRS. This is a low-tax regime, not a private one.