How to use the comparison
Cross-check each figure with official tax codes and revenue service guidance. Consider sub-national taxes, sector regimes and DTTs.
For Kyrgyzstan use the Tax Code and STS materials; for peers use their primary sources.
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Comparative tax table: five Central Asian countries
GENERAL TAX REGIME
This table contains general information for illustrative purposes only. It is not advice; we recommend obtaining separate advice tailored to your situation.
Indicator
🇰🇬KyrgyzstanLeader
🇰🇿Kazakhstan
🇹🇯Tajikistan
🇹🇲Turkmenistan
🇺🇿Uzbekistan
Profit tax (corporate)
Standard rate 10%. Zero rate or exemption in some cases.
Standard rate 20%. Sector-specific rates apply.
Financial & mobile 20%; other 18%.
2% to 50% depending on entity and activity.
Standard rate 15%.
Personal income tax
Standard rate 10%. Reduced rates or exemption in some cases.
10%. 15% on income above 8,500 MRP per year.
12%. Non-residents 20%.
10%. Reduced rates or exemption possible.
12%. Reduced rates or exemption possible.
VAT
12%. Reduced or zero rate or exemption in some cases.
16%. Zero or reduced rate or exemption in some cases.
14% (13% from 2027). Reduced or zero rate.
15%. Zero rate or exemption in some cases.
12%. Zero rate or exemption in some cases.
Excise tax
Fixed amounts (soms) per unit. Exemptions possible.
Fixed amounts (tenge) per unit. Exemptions possible.
Rates in % of value and/or fixed amounts. Telecom 7%.
Fixed amounts (USD/manat) and/or % of value.
Fixed amounts (sum) per unit or % of value.
Property taxes (incl. land, transport)
Property: fixed amounts per m². Land and transport at set rates.
Property: 1.5% of book value. Land and transport at set rates.
Real estate: 3–18%. Land and transport by coefficients.
1% of average annual value of fixed and current assets.
Legal entities: 1.5%. Individuals: 0.34–1.5% of cadastral value.
Subsoil / natural resource taxes
Bonuses per Cabinet table (USD). Royalties 1–12%. Exemptions possible.
MET, signature bonus, cost recovery. Royalties on minerals. Excess profit, export rent.
Royalties 0–10%. Signature and discovery bonuses. Water: 0.06 per 1,000 kWh.
Oil 10%, gas 22%. Other minerals 0–50% of profit by profitability.
2–50% of value/sales by mineral type. Rent tax 25%.
Other taxes (non-residents, social tax, sales tax, etc.)
Non-residents: 5–10%. Social tax 6%. Sales tax 1–5%. Mining under special regime: 10% replacing CIT, VAT on taxable supplies, and sales tax (TC); other subsoil payments — per TC.
Non-residents: 5–20%. Social tax 6%. Sales tax 1–5%.
Non-residents: 3–15%. Social tax: insured 1–2%, employers 20–25%.
Non-residents: 15% (ship/aircraft lease without crew 6%).
Non-residents: 0–20%. Social tax 4.7–25% on employee payments.
Special regimes (SEZ, unified tax, tech park, patents, etc.)
SEZ (TC Art. 427): exemption from taxes on qualifying in-zone activity; outside SEZ — general regime; withholding and separate accounting per TC; exceptions (mining, excisable goods, etc.). HTP (Art. 432): exemption from CIT, sales tax and VAT for the term under HTP law. Mining 10%, e-commerce 2%, gambling per TC — each replaces CIT, VAT on taxable supplies, and sales tax. Patent: fixed fee per TC. Unified tax: 2–8% on revenue (incl. 4/2%, 6/4%, 3% under Art. 324, 0.25% textile/sewing until 1 Jan 2027, 8% catering etc.).
SEZ: reduced rates or exemption. Simplified 3–4%. Self-employed: 0% PIT, 4% social.
SEZ: exemption from all except social tax. Tech parks: 50% discount PIT & social. SMEs: 6% or up to 20%. IT park: 1–2% of income.
Agricultural tax per ha. Gambling at fixed rates. Poultry etc. benefits.
SEZ: exemption from property, land, water, profit tax. Turnover tax 4%. FDI: benefits by Presidential decision.
Reference material
Note: jurisdiction comparison on this page
invest.gov.kg
Tables simplify indicators for communication; they are not a substitute for professional tax and legal analysis. Foreign rates change independently of this website.
Sources for verification
Verify: primary tax legislation per country; WB/IFC-type reports as secondary.