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8.2.2. Withholding Taxes

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