Kyrgyzstan tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Kyrgyzstan tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 7 November 2026. Figures last changed 7 November 2026. Profile last reviewed 27 May 2026.
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| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Kyrgyzstan | 19% | 10%† | 0%† | 10%† | 10%† | 10% |
† This figure rests on a PwC, Deloitte tax summary, not on the statute itself. The summary is the only source on file for it.
Reviewer's notes: what is still open on this profile
- Business profit/turnover, Social Fund membership and district minimum bases are not represented; an employee 10% fallback is not a self-employed assessment.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Kyrgyzstan?
The top rate on a salary is 19%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 10%.
How are capital gains taxed in Kyrgyzstan?
The top rate on a long-term capital gain is 10%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Kyrgyzstan?
The top rate is 0% on dividends and 10% on interest.
How is crypto taxed in Kyrgyzstan?
Kyrgyzstan taxes a gain on crypto assets as income, at up to 10%.
Does Kyrgyzstan tax foreign income?
Yes. Kyrgyzstan taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Kyrgyzstan have a wealth tax?
No. Kyrgyzstan has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Kyrgyzstan have an exit tax for individuals?
No. In our model Kyrgyzstan does not tax an individual's unrealised gains when the individual moves abroad.
When do you become tax resident in Kyrgyzstan?
The Kyrgyzstan day test (183 days in a rolling 12 months ending in the calendar tax year): 183 days in 12 months ending in the calendar year; some absences count. Absence purpose, excluded diplomatic status and state service need review. The 2025 amendment to counted absences makes earlier tax years a separate legal question.
Residence decides whether Kyrgyzstan taxes you on these rates. See the Kyrgyzstan day-count test and count your own days.
Sources
The Kyrgyzstan profile cites 7 sources for these rules, 5 of them from a government or a statute.
- kg pit rate 20261107 · official, retrieved 2026-11-07
- Tax Code No. 3, consolidated through Law No. 37 of 12 February 2025 · official, retrieved 2026-11-03
- Court-fee relief; confirms calculation indicator value · official, retrieved 2026-11-03
- Reduction in state social-insurance contribution tariffs · official, retrieved 2026-11-03
- kg virtual asset income 20261107 · official, retrieved 2026-11-07
- PwC Worldwide Tax Summaries - Kyrgyzstan individual taxes · summary, retrieved 2026-05-27
- kg domestic dividend exemption 20261107 · summary, retrieved 2026-11-07
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Kyrgyzstan with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Kyrgyzstan side by side with other countries, see every country or try the live demo.
Other countries in South and Central Asia: Kazakhstan, Sri Lanka, Mongolia, Nepal, Pakistan, Tajikistan.