Kg Corporate Income Tax

---
name: kg-corporate-income-tax
description: "Source-cited draft: corporate income tax for Kyrgyzstan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/kg-corporate-income-tax"
  jurisdiction: "KG"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Kyrgyzstan Corporate Income Tax

## Rates and tax base

Corporate profit tax in Kyrgyzstan is levied at a flat 10% on net profit (income less documented deductible expenses). Reduced and zero rates apply to special regimes such as the High Technology Park and approved investment projects.

- **Standard corporate profit tax rate** — 10% percent  _([Tax Code of the Kyrgyz Republic](https://kgaccount.com/en/income-tax-2/))_
- **High Technology Park (HTP) resident rate** — Reduced regime (approx 1%–2% turnover-based) for accredited HTP residents percent ((approx — confirm))  _(Law on the High Technology Park of the Kyrgyz Republic)_
- **Priority/investment project rate** — 0% for qualifying priority-sector investment projects under state programmes percent ((approx — confirm))  _(Tax Code of the Kyrgyz Republic)_
- **Tax base** — Net profit = gross income less documented, economically justified deductible expenses  _(Tax Code of the Kyrgyz Republic)_
- **Loss carry-forward** — Tax losses may be carried forward for up to 5 years years  _(Tax Code of the Kyrgyz Republic)_
- **Permanent establishment / branch** — Foreign companies operating through a permanent establishment pay 10% profit tax on PE-attributable net profit percent  _(Tax Code of the Kyrgyz Republic)_
- **Withholding tax on dividends to non-residents** — 10% percent ((approx — confirm; may be reduced under a double tax treaty))  _(Tax Code of the Kyrgyz Republic)_
- **Withholding tax on interest to non-residents** — 10% percent ((approx — confirm; may be reduced under a double tax treaty))  _(Tax Code of the Kyrgyz Republic)_
- **Withholding tax on royalties to non-residents** — 10% percent ((approx — confirm; may be reduced under a double tax treaty))  _(Tax Code of the Kyrgyz Republic)_
- **Withholding tax on other non-resident income (e.g. management/consulting fees)** — 10%–15% depending on income type percent ((approx — confirm))  _(Tax Code of the Kyrgyz Republic)_
- **Annual profit tax return deadline** — By 1 March of the year following the reporting year ((approx — confirm))  _(Tax Code of the Kyrgyz Republic)_
- **Annual profit tax payment deadline** — By 1 March of the year following the reporting year; with quarterly advance payments during the year ((approx — confirm))  _(Tax Code of the Kyrgyz Republic)_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `kg-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/kg-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.