How corporate tax works in Kyrgyzstan
Kyrgyzstan corporate tax is usually called profit tax and generally applies at 10% to taxable profit after allowable deductions. Kyrgyz legal entities are taxed on worldwide income, while foreign companies are taxed on Kyrgyz-source income or income attributable to a Kyrgyz permanent establishment.
Companies must also check 12% VAT, sales tax, payroll social fund contributions, withholding tax on payments to non-residents, transfer pricing, mining taxes, and special regimes such as simplified tax, High Technology Park incentives or the 2026 transaction-tax regime.
Tax rates at a glance
- Corporate profit tax
- 10%
- Standard company tax
- 10%
- VAT
- 12%
- Dividend withholding tax
- 10%
- Sales tax
- 0% to 5%
- Transaction tax regime
- 0.1%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
Regional operatorsExport service companiesLocal employersSmall businessesTechnology companies
Watch out for
- The 10% Kyrgyzstan corporate tax rate is only one layer. VAT, sales tax, payroll contributions, land and property taxes can change the effective burden.
- Non-resident companies can create a Kyrgyz permanent establishment through a fixed place of business, dependent agent or long-running services.
- The 2026 transaction-tax regime is narrow and restrictive; taxpayers using it generally cannot mix that transaction activity with other Kyrgyz entrepreneurial activity in the same taxpayer.
Frequently asked questions
What is the corporate tax rate in Kyrgyzstan?
Kyrgyzstan generally levies corporate profit tax at 10% on taxable profit.
Does Kyrgyzstan have VAT?
Yes. Kyrgyzstan VAT is generally 12% on taxable supplies and taxable imports, with zero-rated and exempt categories.
Are non-resident companies taxed in Kyrgyzstan?
Yes. Non-resident companies are taxed on Kyrgyz-source income and on income attributable to a Kyrgyz permanent establishment, with withholding tax often relevant for outbound payments.