Kg Vat Gst

---
name: kg-vat-gst
description: "Source-cited draft: vat / gst 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-vat-gst"
  jurisdiction: "KG"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Kyrgyzstan VAT / GST

## VAT rates and registration

Kyrgyzstan levies Value Added Tax (VAT) at a standard rate of 12%, with a 0% rate for exports and exemptions for certain financial, medical, agricultural and residential supplies. Registration becomes mandatory once taxable turnover exceeds the statutory threshold.

- **Standard VAT rate** — 12 percent  _(Tax Code of the Kyrgyz Republic — https://kgaccount.com/en/vat/)_
- **Zero-rated supplies** — 0 percent (On exported goods and qualifying international transport and related services)  _(Tax Code of the Kyrgyz Republic)_
- **VAT-exempt supplies** — Includes most financial services, certain medical goods/services, residential property sales, and specified agricultural supplies  _(Tax Code of the Kyrgyz Republic)_
- **Mandatory VAT registration threshold** — 30,000,000 KGS (Taxable turnover in any 12 consecutive months)  _(Tax Code of the Kyrgyz Republic — https://www.vatcalc.com/kyrgyzstan/kyrgyzstan-increases-vat-registration-threshold/)_
- **Voluntary VAT registration** — Permitted for businesses below the threshold  _(Tax Code of the Kyrgyz Republic)_
- **VAT return filing frequency** — Monthly  _(Tax Code of the Kyrgyz Republic)_
- **VAT return filing and payment deadline** — By the 25th day of the month following the reporting month (approx — confirm)  _(Tax Code of the Kyrgyz Republic)_
- **Reverse charge on imported services** — A Kyrgyz recipient must self-assess and remit 12% VAT on services purchased from a non-resident with no PE in Kyrgyzstan percent  _(Tax Code of the Kyrgyz Republic — https://kgaccount.com/en/vat/)_
- **Place of supply for services** — For many services the place of supply is the location of the buyer (recipient)  _(Tax Code of the Kyrgyz Republic)_
- **HTP resident reverse-charge relief** — Since April 2023, accredited High Technology Park residents are exempt from the reverse-charge VAT withholding obligation (approx — confirm)  _(Law on the High Technology Park of the Kyrgyz Republic)_
- **Import VAT** — 12 percent (0% for specified items such as certain medical products and humanitarian aid)  _(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-vat-gst` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/kg-vat-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.