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8.1.2. Other Taxes

The following table provides an overview of other taxes that may be imposed on a company doing business in the country.

Tax Type Rate(s) Notes
Capital Duty Nil There is no capital duty in Kyrgyzstan.
Payroll Tax Nil There is no payroll tax separately due by companies on their total payroll expenditure. Employers are required to withhold income tax and social security premiums on behalf of their employees.
Social Security Employer Contribution 17.25% Employers are required to make social security contributions based on the employees’ salaries at the rate of 17.25%, which includes a contribution towards pension fund at the rate of 15%, medical insurance fund at the rate of 2%, and healthcare fund at the rate of 0.25%. Effective 1 December 2022 until 1 January 2027, reduced contribution rates apply for SMEs with annual revenue not exceeding KGS 30 million. For SMEs with 5 up to 15 employees a reduced rate of 12% applies and for SMEs with 15 or more employees a reduced rate of 4% applies on all types of payments equal to or exceeding the average monthly wage. The employer contribution cannot be less than 60% of the average monthly wage. Further, SMEs are not required to contribute to the healthcare fund at the rate of 0.25%.
Social Security Employee Contribution 10% Employees are required to contribute 10% of their gross salaries towards the social security fund, which is withheld by the employer. Employee’s contribution includes 2% towards state cumulative pension and 8% towards pension.
Stamp Duty Nil There is no stamp duty in Kyrgyzstan.
Transfer Tax Nil There is no transfer tax in Kyrgyzstan.
Property Tax (Real property) Up to 0.8% Property tax is payable on a quarterly basis by entities owning transport vehicles and immovable property. It is levied up to 0.8% for property used in business activity and up to 0.35% for residential property. Property tax on transport vehicle is levied on the basis of engine volume and year of production.
Customs Duty 0% - 65% depending on the type of product Customs duty is levied on the import of goods in Kyrgyzstan. The customs duty is levied either at ad-valorem rates or as per size/quantity of goods. Import of certain goods is subject to licensing.
Excise Duty Varies depending on the type of product The rates of excise tax are determined on an annual basis by the Kyrgyzstan government and varies depending on the type of product. It’s applicable on alcohol and alcoholic drinks, fortified drinks, beer, tobacco goods, platinum, and oil products. Effective 1 January 2020, products with heated tobacco and nicotine-containing liquids for use in electronic cigarettes are also classified as excisable goods.
Land Tax KGS 0.9 - KGS 2.9 / square metre Land tax is levied on a quarterly basis on the owner of the land. It is levied on the basis of location and usage of the land.