Business taxes in Kyrgyzstan explained: single tax, patent, VAT
Overview of Kyrgyzstan’s tax regimes: patent, single tax 2–6%, general regime with 12% VAT, HTP 0%. What a foreign business should choose in 2026.
Short answer: small businesses in Kyrgyzstan usually benefit from the single tax — 2–6% of turnover without VAT; microbusinesses — from a patent with a fixed payment; IT exporters — from HTP residency with 0% taxes and a 1% contribution. The general regime with 12% VAT and 10% profit tax suits large B2B contracts.
Main regimes
| Regime | Rate | Best for |
|---|---|---|
| Patent | Fixed amount | IEs, microbusiness, trade, services |
| Single tax | 2–6% of turnover | Small and medium business |
| General regime | 10% profit + 12% VAT | Large business, import, B2B with VAT |
| HTP (IT) | 0% + 1% of revenue | IT companies and service export |
Social contributions
The employer pays Social Fund contributions on the payroll (roughly 17–25% including employee withholdings). Under the single tax for microbusiness, part of the contributions is included in the rate — one of the regime’s hidden advantages.
How to choose
Calculate not only the rate but the full burden: taxes + contributions + bookkeeping cost. We make this calculation for every client before registration — free. Order a calculation.
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