Living in Kyrgyzstan: resident status from 183 days in 12 months, 1985 agreement with dividends capped at 15%.

The Kyrgyz Tax Code of January 18, 2022, defines as a resident any person present for 183 days or more during a period of 12 consecutive months ending in the current tax year. The National Investment Agency publishes, for June 2026, a basic income tax rate of 10 %, a VAT rate of 12 %, and a sales tax ranging from 1 to 5 %. On the French side, the tax treaty concluded with the former USSR on October 4, 1985, continues to apply to Kyrgyzstan: it caps withholding tax at 15 % on dividends and at 10 % on most interest.

This page lists these sources. Anything they do not specify is indicated as such.

Resident: 183 days over twelve consecutive months

Article 24 of the Tax Code of the Kyrgyz Republic defines a natural person and sets the residency criterion:

• A resident is any person who stays in the territory of Kyrgyzstan for 183 days or more during a period of 12 consecutive months ending in the current tax period, or who is posted abroad in the Kyrgyz civil service (§ 2);
• A non-resident is any person who is not recognized as a resident according to this article (§ 3);
• Kyrgyz citizens, foreigners and stateless persons are targeted (§ 1).

The text read is an unofficial English translation published by the National Investment Agency; its heading reads "As amended by the Law of the Kyrgyz Republic dated June 30, 2022, No. 51." Amendments subsequent to this law are not reflected in this document. The Code defines the calendar year as the period from January 1 to December 31 (Article 18, § 3).

Taxes: the rates published by the investment agency

The "Taxation" page of the national investment agency (Invest Compass section) displays the statement "Data is current as of June 2026". It presents general rates and does not detail the tax schedule for individuals.

The same page indicates that Kyrgyzstan has concluded double taxation avoidance agreements with about forty countries. It also presents contributions to the Social Fund: main rates of 27.25 % and 12.25 % of the sums due to employees, of which 10 % is deducted from the employee's pay, the remainder being borne by the employer.

The personal income tax scale, the rates applicable to dividends, interest, rents and capital gains are not detailed here.

Capital income and transfers abroad

None of the pages consulted provide the applicable rate for dividends, interest, or capital gains for a resident individual. The agency's page on foreign exchange deals solely with transfers: according to Law No. 198 of August 12, 2025, on investments (Article 13), an investor may freely transfer abroad payments related to their investment, including profits, dividends, capital gains, interest, royalties, and management fees, after payment of taxes and other mandatory payments. The same page indicates that the som is the only legal tender in the territory ("Data is current as of June 2026").

Real estate: what the agency's page says for a foreigner

The "Real estate" page of the national investment agency (data from June 2026) reports the following rules:

• Foreigners cannot be allocated or transferred ownership of land, unless otherwise provided by the Land Code (Land Code of July 18, 2025 No. 149);
• The acquisition of ownership of agricultural land by a foreigner is not permitted;
• A foreigner who acquires a building obtains the use of the land below it for a period of up to 50 years, with the possibility of extension;
• Rights to real estate and transactions concerning them are subject to registration by the State.

The page states that it is for informational purposes only and does not constitute legal advice. It does not provide information on taxes due on the purchase, rental income, or resale of a property.

Inheritance, gifts and plans for new residents

The pages consulted do not detail inheritance and gift taxes, nor any specific regime for new residents or retirees. These points are therefore not described here.

France-Kyrgyzstan Convention of 1985

The French tax authority's official bulletin (BOFiP) (BOI-INT-CVB-KGZ, in force since September 12, 2012) indicates that the convention was signed in Paris on October 4, 1985, with the former USSR, entered into force on March 28, 1987, and has been applicable since January 1, 1988. It specifies that it continues to have effect with regard to Kyrgyzstan. On the French side, it covers income tax and corporation tax. The BOFiP's list of conventions (BOI-ANNX-000306, version of April 29, 2026) classifies it under the heading "Income Tax".

For pensions, the BOFiP distinguishes between social security pensions and certain public pensions, taxable only in the source state if the beneficiary is a national of that state, and other pensions, taxable only in the state of residence.

In the case of dual residence, Article 1 considers, in order, the permanent home, the center of vital interests, the habitual residence, and then nationality. For residents of France, Article 15 provides for a tax credit on dividends and interest subject to Kyrgyz withholding tax. Details can be found on our page dedicated to the convention.

Coordination with France

According to the French Tax Administration's Official Bulletin (BOFiP) (BOI-IR-CHAMP-10), Article 4 B of the French General Tax Code (CGI) considers individuals to be tax residents of France if they have their home or principal residence there, if they carry out a professional activity there (whether salaried or not), and if they have the center of their economic interests there. Meeting only one of these criteria is sufficient. Individuals domiciled in France are taxed on all their income from French or foreign sources, subject to international tax treaties (Article 4 A).

Leaving France, exit tax, declaring foreign accounts and the address to be given to the administration are covered in our pages on tax residence, listed at the bottom of the page.

What this page does not cover

It does not detail the personal income tax scale, nor the rates applicable to dividends, interest, rent, and capital gains for a resident, nor the amounts of property tax, nor inheritance and gift taxes, nor residency permits. The Kyrgyz Tax Code was consulted in an unofficial translation based on the law of June 30, 2022. Balmont Conseil is not a law firm or a local tax advisor: local tax matters must be verified with a professional based in Kyrgyzstan.

What changes depending on your situation

• Your number of days of presence in Kyrgyzstan over any period of twelve consecutive months, and the relevant tax period.
• The nature of your income: salaries, dividends, interest, royalties, rents, capital gains.
• The property in question: agricultural land or building, and the status of the foreign buyer.
• Your residency situation in France and Kyrgyzstan, year by year, with regard to the 1985 convention.

The rule depends on your situation. No results are guaranteed.