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Kyrgyzstan

Flat 10% personal and corporate rates, and a new UK treaty in force since March 2023 (effective in the UK from April 2023); the High Technology Park regime offers further relief for IT exporters.

Income tax, top rate

Unverified

10% flat

Widely reported flat rate; not in PwC and not confirmed from the State Tax Service.

Source: REVERA - Taxation in Kyrgyzstan · checked 2026-09-29

Capital gains

Unverified

10%

Understood to be taxed as income at the flat rate; not confirmed.

Source: REVERA - Taxation in Kyrgyzstan · checked 2026-09-29

Corporate

Unverified

10%

Widely reported; not confirmed from a primary source.

Source: REVERA - Taxation in Kyrgyzstan · checked 2026-09-29

VAT

Unverified

12%

Widely reported; not confirmed from a primary source.

Source: Grant Thornton - Indirect tax guide Kyrgyzstan · checked 2026-09-29

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  1. s1REVERA - Taxation in Kyrgyzstansecondary · checked 2026-09-29
  2. s2Grant Thornton - Indirect tax guide Kyrgyzstansecondary · checked 2026-09-29
  3. s3GOV.UK - Kyrgyzstan tax treatiesprimary · checked 2026-09-29