Unless a tax treaty provides otherwise, the withholding tax rates levied on income received/derived by non-residents from sources within Kyrgyzstan is as follows:
Dividend
Tax is withheld at the rate of 10% on dividends paid by Kyrgyzstan resident entities to non-residents.
Interest
Tax is withheld at the rate of 10% on interest paid by Kyrgyzstan resident entities to non-residents. There is no withholding tax for interest on securities listed on the stock exchange in the highest and second-highest listing categories.
Royalty Copyright
Tax is withheld at the rate of 10% on royalties paid to non-residents.
Royalty Patent
Tax is withheld at the rate of 10% on royalties paid to non-residents.
Royalty Trademark
Tax is withheld at the rate of 10% on royalties paid to non-residents.
Service Management
Tax is withheld at the rate of 10% on service management fees paid to non-residents.
Service Technical
Tax is withheld at the rate of 10% on service technical fees paid to non-residents.
Others
Income derived by non-residents from telecommunication or freight services in international communication and transportation between Kyrgyzstan and other countries, is subject to withholding tax at the rate of 5%. Payments made to non-residents in respect of any other works or services are subject to withholding tax at the rate of 10% . Insurance premiums paid to non-residents are subject to withholding tax at the rate of 10% in respect of obligatory insurance and reinsurance contracts, and at the rate of 5% otherwise.
Below is a discussion of domestic withholding tax rules for most of the common cross border payments.
Below is a discussion of domestic withholding tax rules for most of the common cross border payments.
| Capital Gains |
10%
|
| Dividends |
10%
|
| Interest |
10%
|
| Royalty Copyright |
10%
|
| Royalty Patent |
10%
|
| Royalty Trademark |
10%
|
| Sales |
0%
|
| Service Management |
10%
|
| Service Technical |
10%
|
* Rates are current as of 05 February 2023