In terms of the number of taxes and tax rates, taxation in Kyrgyzstan is relatively attractive and comfortable for business. Moreover, the tax legislation of the Kyrgyz Republic provides for various tax regimes adapted to different types of activities and needs. The main regulatory legal act in the field of taxation is the Tax Code of the Kyrgyz Republic dated January 18, 2022, No. 3.
4.1. General Tax Regime
The main tax regime is the so-called general tax regime, which provides for several main taxes and several additional taxes that may be applied depending on the types of activities or transactions carried out by the taxable entity, as well as on the ownership or use of certain property.
| Tax | Rates |
|---|---|
| Profit Tax | The basic rate is 10%. In some cases, a "zero" rate or tax exemption may apply. |
| Income Tax | The basic rate is 10%. In some cases, reduced rates or tax exemption may apply. |
| VAT | The basic rate (including for imports) is 12%. In some cases, a "zero" rate or tax exemption may apply. |
| Sales Tax | Rates range from 1-5%. In some cases, tax exemption may apply. |
| Excise Tax | The main rates are established as fixed amounts (in soms) per physical unit of excisable goods 15. In some cases, tax exemption may apply. |
| Property Tax | Rates are established as fixed amounts (in soms) per square meter of taxable property 16, depending on the purpose of the property object, its location, and other characteristics. In some cases, tax benefits or tax exemption may apply. |
| Subsoil Use Taxes | Bonus: Rates for various types of minerals are set by the Cabinet of Ministers according to a special classification table in US dollars per physical unit (i) for mineral extraction — depending on the quantity of reserves, exploration, value, and scale of deposits, and (ii) for exploration and prospecting — depending on the size of the licensed area. In some cases, tax benefits may apply. Royalties: Rates are established (i) for groundwater extraction — as fixed amounts (in soms) per cubic meter, depending on the type and purpose of the water, and (ii) for extraction of other minerals — 1-12% of the value of chemically pure metal/revenue. In some cases, tax benefits may apply. |
| Other Possible Taxes | Tax on income of non-resident legal entities: Rates range from 5-10%. In some cases (including in accordance with double taxation avoidance agreements 17), reduced rates or tax exemptions may apply. Tax on income of mining and mineral processing enterprises: Rates range from 1-30% depending on the value of taxable metal 18, determined in the prescribed manner. |
The main excisable goods include ethyl alcohol, alcoholic and low-alcohol beverages, waters, tobacco products, and petroleum products. Tax rates for excisable goods produced in Kyrgyzstan as well as those imported into Kyrgyzstan, as a general rule, do not differ and are unified. Property tax is levied on buildings, premises, structures, land plots or their parts located on the territory of the Kyrgyz Republic and owned/used by taxpayers, as well as transferred to users under lease agreements. The Kyrgyz Republic has concluded double taxation avoidance agreements with about 40 countries worldwide. Activities related to the extraction and sale of ores, concentrates containing gold, silver, copper, antimony, mercury, tungsten, and tin, as well as gold alloy and refined gold, finished products of silver, copper, antimony, mercury, tungsten, and tin are subject to tax on income of mining and mineral processing enterprises. In this case, a "zero" profit tax rate applies.
4.2. Special Tax Regimes
In addition to the general tax regime, the tax system of the Kyrgyz Republic provides for a number of special tax regimes. As a rule, special tax regimes imply the application of a special tax/fee instead of certain main types of taxes under the general tax regime or exemption from or application of
reduced rates of certain taxes provided for by the general tax regime. The possibility or necessity of applying a particular special tax regime is usually determined by the status of the entity, the types of activities it carries out, and/or its location.
| Tax regime / special tax | Procedure for application and rates |
|---|---|
| SEZ19 | For exemption from most taxes provided under the general tax regime, SEZ entities pay a fee of 0.1-2% of revenue |
| STS20 | A single tax is paid at rates of 0-8%, mainly on revenue, instead of profit tax, VAT on taxable supplies, and sales tax |
| HTP21 | Instead of profit tax, VAT on taxable supplies, and sales tax, HTP residents pay a fee of 1% of revenue |
| Patent | Basic tax rates for patents are established by the Cabinet of Ministers of the Kyrgyz Republic as fixed amounts (in soms) upon submission by the authorized tax authority depending on the type of activity, instead of profit tax, VAT on taxable supplies, and sales tax |
| E-commerce tax | Tax on activities in the field of electronic commerce is paid at a rate of 2% on revenue (for own goods) or on the difference between the amount of revenue received from the buyer and the amount paid to the owner of the sold goods (for third-party goods), instead of profit tax, VAT on taxable supplies, and sales tax |
| Mining tax | Mining tax is paid at a rate of 10% depending on the volume and cost of consumed electricity, instead of profit tax, VAT on taxable supplies, and sales tax |
Free Economic Zones. Simplified taxation system based on a single tax. High Technology Park.
| Tax regime / special tax | Procedure for application and rates |
|---|---|
| Gambling tax | Basic gambling tax rates are established as fixed amounts (in soms) per unit of gaming equipment / betting point, as well as a percentage of the difference between revenue and winnings paid to participants, instead of profit tax, VAT on taxable supplies, and sales tax |
| Special regime trade zones | Tax rates on activities in special regime trade zones are established by the Cabinet of Ministers of the Kyrgyz Republic as fixed amounts (in soms) per one trading place depending on the declared volume of revenue planned to be obtained in the current calendar year, instead of profit tax, VAT on taxable supplies, and sales tax |
| SFIT “Tamchy”22 | Activities of SFIT “Tamchy” entities on the territory of SFIT “Tamchy” are exempt from all types of taxes23 |
| Transaction tax24 | Transactional activity is subject to transaction tax at a rate of 0.1% of the transaction amount, in lieu of all other taxes |
4.3. Other mandatory payments
In addition to taxes, the legislation of the Kyrgyz Republic provides for other types of mandatory payments, the application of which mainly depends on the type of activity performed and/or transactions carried out. Among the generally established types of mandatory payments, which apply to almost all business entities regardless of the field of activity, are insurance contributions for state social insurance, which are paid to the Social Fund of the Kyrgyz Republic. The main rates are 27.25%25 and 12.25%26 of the amounts of payments accrued to employees (including foreign employees), of which 10% are paid by employers at the expense of employees (i.e., withheld from payments to employees), and 17.25% and 2.25% respectively are paid by employers entirely from their own funds.
Special Financial Investment Territory “Tamchy”. For SFIT “Tamchy” entities, instead of tax exemptions, fees for registration and/or activities in SFIT “Tamchy” are presumably established, similar to fees for SEZ entities and/or residents of the ICT Park. A transaction is an operation of redirecting funds by an organization, individual entrepreneur, branch/representative office of a foreign organization registered in the Kyrgyz Republic in accordance with the legislation of the Kyrgyz Republic on state registration, as well as a foreign organization without a permanent establishment in the Kyrgyz Republic and having undergone tax registration without state registration at the address of the bank where its account is opened, on behalf of a foreign entity or another foreign entity to another foreign entity or to its address. For organizations financed from the state budget, subsoil users developing deposits of national importance, producers and importers of alcoholic, tobacco products and petroleum products, cellular operators, internet providers, commercial banks, specialized financial and credit institutions. For other business entities and non-profit organizations.
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These materials were prepared by the National Investment Agency together with Baker Tilly, are informational only and do not constitute legal advice. Data is current as of June 2026. Verify against applicable laws and consult the NIA before making decisions.