Kg Tax Overview

---
name: kg-tax-overview
description: "Source-cited draft: tax overview 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-tax-overview"
  jurisdiction: "KG"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Kyrgyzstan Tax Overview

## The system at a glance

Kyrgyzstan operates a low, broadly flat tax system codified in the Tax Code of the Kyrgyz Republic (in force since 1 January 2022). Personal and corporate income are both taxed at 10%, and VAT applies at 12%. These figures are an unverified draft pending review by a licensed Kyrgyzstan accountant.

- **Tax year** — Calendar year (1 January to 31 December)  _(Tax Code of the Kyrgyz Republic)_
- **Currency** — Kyrgyzstani som (KGS)  _(Tax Code of the Kyrgyz Republic)_
- **Tax authority** — State Tax Service under the Ministry of Finance of the Kyrgyz Republic  _([Tax Code of the Kyrgyz Republic](https://sti.gov.kg/))_
- **Basis of taxation** — Residents are taxed on worldwide income; non-residents are taxed on Kyrgyzstan-source income only  _(Tax Code of the Kyrgyz Republic)_
- **Headline personal income tax rate** — 10% percent  _([Tax Code of the Kyrgyz Republic](https://taxsummaries.pwc.com/kyrgyzstan))_
- **Standard corporate profit tax rate** — 10% percent  _([Tax Code of the Kyrgyz Republic](https://kgaccount.com/en/income-tax-2/))_
- **Value Added Tax** — Yes — VAT exists, standard rate 12% percent  _(Tax Code of the Kyrgyz Republic)_
- **Sales tax** — Yes — a separate turnover-based sales tax of 0%–5% applies in addition to or instead of VAT, depending on activity and payment method (approx — confirm) percent (approx — confirm)  _(Tax Code of the Kyrgyz Republic)_
- **Annual corporate profit tax return deadline** — By 1 March of the year following the reporting year (approx — confirm) (approx — confirm)  _(Tax Code of the Kyrgyz Republic)_
- **Annual personal income tax return deadline** — By 1 April of the year following the reporting year (approx — confirm) (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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/kg-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.