The Hong Kong Inland Revenue Department has announced the signing of an income and capital tax treaty with Kyrgyzstan on 2 March 2026. The treaty is the first of its kind between the two jurisdictions.
Taxes Covered
The treaty covers Hong Kong profits tax, salaries tax, and property tax. It covers Kyrgyzstan corporate income tax, personal income tax, and property tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterpri…