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.

Worldwide (residence-based) Last verified July 2026

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

By residence6–18 mo

Naturalisation

Citizenship by naturalisation

By residence5–7 yr

Article 14 simplified

Citizenship by descent

By ancestry6–18 mo

Kairylman

Citizenship by descent

By ancestry3–12 mo

Temporary residence

Business & founder

Investment route1–3 mo

Permanent residence

Passive income

Income requirement2–6 mo

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
Special regime: High Technology Park: 1% of revenue in place of profit tax for qualifying IT residents

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.

Sources (1)

sti.gov.kg

Frequently asked

What is the income tax rate in Kyrgyzstan?

The top marginal personal income tax rate in Kyrgyzstan is 10%. A flat 10% rate applies to almost all personal income, including employment income, with no progressive bands.

What is the corporate tax rate in Kyrgyzstan?

The headline corporate income tax rate is 10%.

Does Kyrgyzstan tax capital gains?

Capital gains for individuals: Taxed as ordinary income at 10%. There is no separate capital gains regime for individuals..