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8.2.1. Corporate/Profit Taxes

A non-resident entity having a permanent establishment in Kyrgyzstan is subject to tax on income earned by such permanent establishment in Kyrgyzstan. The tax is levied at the same rate as for resident companies, i.e., at 10%. There is no branch tax on the (deemed) remittance of the after-tax profits to the foreign head office.

Kyrgyzstan sourced income earned by non-residents not having a permanent establishment in Kyrgyzstan is subject to withholding tax in the country (see Sec. 8.2.2. below).

Electronic Commerce Tax

Non-residents (irrespective of having a permanent establishment in Kyrgyzstan) involved in electronic commerce activities are subject to electronic commerce tax at the rate of 2% on revenue from:

  • Provision of electronic services; and
  • Sale of goods through trading platforms.

Taxpayers for the electronic commerce tax include providers of electronic services through the use of a domain name or IP address registered in Kyrgyzstan or carrying out activities as a seller and/or operator of a trading platform in accordance with the legislation of the Kyrgyz Republic on electronic commerce. The electronic commerce tax replaces the income tax, VAT, and sales tax for electronic supplies. Non-residents engaged in electronic commerce activities are required to submit returns and make corresponding tax payments on a quarterly basis within 20 days of the month following the reporting quarter.