Kyrgyzstan tax
Tax residence: At least 183 days in any 12 consecutive months ending in the tax period. Special regime for new residents: Profit tax, sales tax and VAT exemption.
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Tax residence
- At least 183 days in any 12 consecutive months ending in the tax period · Presence of 183 days or more makes an individual tax resident.
- An individual is resident if present in the Kyrgyz Republic 183 days or more in any period of 12 consecutive months ending in the tax period, or in Kyrgyz public service abroad.
Special regimes for new residents
Special regime
High Technology Park residents: profit tax, sales tax and VAT exemption
5% tax
Details
- On: Profit, sales and VAT of HTP resident companies
Residents of the High Technology Park are exempt from profit tax, sales tax and VAT on taxable supplies for the park regime period, and their employees pay 5% personal income tax. 1
Taxed on
Profit, sales and VAT of HTP resident companies; employment income of HTP resident employees.
Who it applies to
- A company registered as a resident of the High Technology Park whose activity meets the Tax Code requirements for park activity.
Exclusions
- Residents pay taxes not listed as exempt; staff servicing or guarding buildings and land do not get the 5% rate; the exemption ends if park resident status is withdrawn.
Tax residence
Applies to companies and employees of park residents irrespective of immigration status.
Visas
Independent of any visa; a work or business route is still required.
Other taxes
Taxes other than those listed as exempt continue to apply.
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Standard rules and foreign-source income
Standard rules
Personal income tax: 10% flat, worldwide income for residence permit holders
10% tax
Details
- Who: Citizens are taxed on income from sources in and outside the country
Personal income tax is 10%; residents with a Kyrgyz residence permit are taxed on foreign-source income too, while residents without a permit and non-residents are taxed on Kyrgyz-source income only. 1
Taxed on
Income from economic activity other than individual entrepreneurship; individual entrepreneurs are not personal income tax payers.
Who it applies to
- Citizens are taxed on income from sources in and outside the country.
- Foreign residents with a residence permit are taxed on income from sources in and outside the country.
- Foreign residents without a residence permit and non-residents are taxed on income from Kyrgyz sources.
Exclusions
- Employees of high-technology park residents and of certain preferential border settlements pay 5%.
- Individual entrepreneurs are outside personal income tax and use their own regime.
Days in the country
- At least 183 days in any 12 consecutive months ending in the tax period · Presence of 183 days or more makes an individual tax resident.
Tax residence
An individual is resident if present in the Kyrgyz Republic 183 days or more in any period of 12 consecutive months ending in the tax period, or in Kyrgyz public service abroad.
Visas
Holding a residence permit extends the tax base to foreign-source income for foreign residents.
Other taxes
VAT, sales tax and social contributions are separate taxes.
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VAT, social security and other taxes
- VAT, sales tax and social contributions are separate taxes.
- Taxes other than those listed as exempt continue to apply.
Questions people ask
When do you become a tax resident in Kyrgyzstan?
At least 183 days in any 12 consecutive months ending in the tax period (Presence of 183 days or more makes an individual tax resident). An individual is resident if present in the Kyrgyz Republic 183 days or more in any period of 12 consecutive months ending in the tax period, or in Kyrgyz public service abroad.
Who qualifies for Profit tax, sales tax and VAT exemption?
A company registered as a resident of the High Technology Park whose activity meets the Tax Code requirements for park activity. Independent of any visa; a work or business route is still required.
How are Digital nomad visa holders taxed in Kyrgyzstan?
No special regime in our records is tied to the Digital nomad visa. The standard rules apply: Personal income tax is 10%; residents with a Kyrgyz residence permit are taxed on foreign-source income too, while residents without a permit and non-residents are taxed on Kyrgyz-source income only.
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Sources (1)
Official sources
- Tax Code of the Kyrgyz Republic No. 3 of 18 January 2022 (edition of 6 August 2026) · Ministry of Justice of the Kyrgyz Republic, Central Database of Legal Information · checked 2026-10-11