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Kyrgyzstan Corporate - Taxes on corporate income

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Pursuant to the Tax Code, resident entities are subject to a corporate income tax, called the 'profit tax', on their aggregate annual income earned worldwide. Non-resident legal entities carrying out business activities through a permanent establishment (PE) in Kyrgyzstan are subject to profit tax on the income attributed to the activities of that PE.

Profit tax is calculated at a rate of 10% of aggregate annual income less allowed deductions.

Gold industry profit tax

The profit tax rate for taxpayers extracting and selling gold ore, gold concentrate, gold alloy, and refined gold is set at 0%.

Additionally, there is a tax ('income tax') specifically for taxpayers extracting and selling gold ore, gold concentrate, gold alloy, and refined gold.

Income tax is calculated at a varying rate of 1% to 20% (depending on the world price of a troy ounce of gold) of revenues from selling gold alloy and refined gold or of the value of gold in the gold-bearing ore and gold concentrate calculated on the basis of world prices.

Local income taxes

There are no provincial or local income taxes in Kyrgyzstan.


Last Reviewed - 02 July 2019

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Kyrgyzstan contacts
Elena Kaeva Title = Elena Kaeva width=55px
Elena KaevaTax Partner+7 727 330 3201 ext. 4004
Lailim Mizamkhan Title = Lailim Mizamkhan width=55px
Lailim MizamkhanTax Senior Consultant+7 727 330 3201
Michael Ahern Title = Michael Ahern width=55px
Michael AhernTax Partner+7 727 330 3200
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