Introduction to
Kygryzstan tax planning guide

Whether you’re drawn to the vibrant capital of Bishkek, the breathtaking nature, or the growing digital nomad community, living in Kyrgyzstan as an expat offers a unique and enriching experience.



In this guide, we’ll walk you through everything you need to know about relocating to Kyrgyzstan from a personal tax perspective, including tax residency, income tax, special tax regimes and tax return obligations. 



TaxPilot recommend that you organize your affairs in good time to get ahead and make the most of favorable tax treatment while making sure you’re meeting your tax return obligations.

TAX SYSTEM

HOW YOU’RE TAXED IN Kygryzstan

Kyrgyzstan follows a residence taxation model. If you are resident, you will pay tax worldwide incomes. If you are non-resident, you will pay tax on local incomes only.

Resident
Local Income
Foreign Income
Non-Resident
Local Income
Foreign Income
RESIDENCY

YOUR RESIDENT STATUS IN Kygryzstan

You’ll be considered tax resident if you satisfy any of the following criteria:
Physical presence

if you spend more than 182 days in Kyrgyzstan during any 12 month period.

HIGHEST RATE

INCOME TAX IN Kygryzstan

Residents are subject to progressive tax rates and the highest rate of tax levied on employment income and self employment income is 10%.
Global comparison
56%
World highest
10
%
Kygryzstan
0%
World lowest
OTHER TAXES

PERSONAL TAXES IN Kygryzstan

Asset tax

Tax on property and share sales

Wealth tax

Tax on value of owned assets

Death tax

Tax on assets passed to heirs

Social tax

Tax to contribute to state welfare

 * It is recommended that you review your affairs and structure accordingly so that you do not end up creating an unexpected tax charge and paying more tax than necessary.
INTERNATIONAL TAX

DOUBLE TAXATION AGREEMENTS IN Kygryzstan

If you receive incomes overseas while you are living in Kyrgyzstan, you may find the source country, as a starting point, continues to tax the income which may cause double taxation unless you are using special tax regime.

Double taxation agreements can be used to mitigate double taxation and receive tax free income. As such, the more double taxation agreements a country has, the better, as agreements will ensure you’re not taxed twice and even better, ensure your income is tax free.  

At present, Kyrgyzstan has 32 double taxation agreements signed.

Global comparison
140
World highest
32
Kygryzstan
0
World lowest
COMPLIANCE

TAX OBLIGATIONS IN Kygryzstan

What is the deadline to file tax returns and settle tax liabilities?
The tax year starts on 1 January and ends on 31 December.
What is the deadline to file tax returns and settle tax liabilities?
The deadline to file your tax return and settle the tax bill is 31 March following the end of the tax year.
Do you need to make advance payments of tax?
No you will not be required to make advance payments of tax.