Asia-Pacific · Tax guide
Kyrgyzstan
Kyrgyzstan taxes company profits at 10% and charges VAT at 12% once turnover passes KGS 8,000,000. Small businesses can pay a single tax of 2% to 4% of revenue depending on the activity. Taxes are administered by the State Tax Service.
At a glance
- Corporate profit tax
- 10%
- VAT
- 12%
- VAT registration
- KGS 8,000,000
- Single tax
- 2% to 4% of revenue depending on the activity
- Withholding on payments abroad
- 10%
Flat rate
Standard rate
Annual turnover
Small businesses
Before treaty relief
Profit tax and single tax
Companies pay 10%, and the annual return is filed early in the following year. Small businesses can pay the single tax of 2% to 4% of revenue depending on the activity instead of profit tax and VAT.
VAT and e-invoices
VAT is 12%. Registration is required once annual turnover exceeds KGS 8,000,000. Returns are filed monthly by the 20th, and VAT invoices are issued electronically (ESF).
Payments abroad
Dividends, interest, royalties and services paid to non-residents carry 10% withholding unless a treaty lowers it.
Key dates
- By the 20th of each monthVAT return
- Early in the yearAnnual profit tax return
Figures and sources
5 figures- Corporate profit tax rate10%Under professional review
- VAT rate12%Under professional review
- Annual turnover above which VAT registration is requiredKGS 8,000,000Under professional review
- Single tax rates for small businesses2% to 4% of revenue depending on the activityUnder professional review
- Withholding on dividends, interest, royalties and services paid to non-residents10%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Kyrgyzstan based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Kyrgyzstan (a Kyrgyz tax adviser) before making compliance decisions.