Asia-Pacific · KGS
Kyrgyzstan
Reviewed 2026-06-21
Top income tax
10%
Self-employed SS
Yes
VAT
12%
Capital gains
10%
Exit tax
No
Nomad visa
Yes
72
/ 100
Tax efficiency58
Ease to enter85
Ease to exit93
Cost of living98
Internet18
English25
Kyrgyzstan applies a single flat 10 percent rate to both personal and corporate income, with no wealth tax, inheritance tax, exit tax, or controlled-foreign-company rules, making it one of the simplest low-tax regimes in Central Asia. VAT is 12 percent and residents are taxed on worldwide income after 183 days of presence, though dividends from local companies are exempt for individuals. A digital nomad status introduced in 2025 lets remote tech workers stay and register as individual entrepreneurs, and the cost of living is very low, but English proficiency is limited.
Personal income tax
Income tax structureFlat
Top income tax rate10%
Entry income tax rate10%
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate10%
Employer SS rate17.25%
Indirect & other taxes
VAT standard rate12%
Capital gains rate10%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate10%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$417
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index21
Internet speed85 Mbps
English proficiencyLow
Civil liberties35
Sources
- OECD — Revenue Statistics in Asia and the Pacific 2025: Kyrgyzstan country note
- World Bank — Review of the Tax System in the Kyrgyz Republic (March 2024)
- US SSA — Social Security Programs Throughout the World: Asia and the Pacific, Kyrgyzstan
- Kyrgyz Republic — Official e-Visa / digital nomad information portal
- EF — English Proficiency Index, Kyrgyzstan
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.