Kyrgyzstan: tax treaties
Tax treaties and related documents between the UK and the Kyrgyz Republic.
Documents
Details
2017 UK-Kyrgyz Republic Double Taxation Agreement — in force
The 2017 UK-Kyrgyz Republic Double Taxation Agreement entered into force on 17 March 2023.
It is effective in the UK from:
- 1 April 2023 for Corporation Tax
- 6 April 2023 for Income Tax and Capital Gains Tax
- 1 January 2024 for taxes withheld at source
It is effective in the Kyrgyz Republic from:
- 1 January 2024 for taxes withheld at source
- 1 January 2023 for other taxes
The 2017 agreement was previously published as being in force and effective in the UK from 1 January 2023. This was an error.
If you have relied on the agreement between 1 January 2023 and 16 March 2023, email taxtreaty.team@hmrc.gov.uk.
Last updated 28 April 2023 + show all updates
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The 2017 UK-Kyrgyz Republic Double Taxation Agreement is effective in the Kyrgyz Republic from 1 January 2023 for other taxes. This was previously shown as 2024 in error.
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The 2017 UK-Kyrgyz Republic Double Taxation Agreement has now entered into force on 17 March 2023 and information about when it is effective from has been added.
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The 2017 agreement was previously published as being in force and effective in the UK from 1 January 2023. This was an error as the agreement is not yet in force. If you have relied on the agreement between 1 January 2023 and 8 March 2023, email taxtreaty.team@hmrc.gov.uk.
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Dates have been added to confirm when specific taxes in the UK and the Kyrgyz Republic are effective from.
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Information about the '2022 UK-Kyrgyzstan Republic Double Taxation Agreement — in force' has been added. The document '2017 UK-Kyrgyzstan Republic Double Taxation Agreement — not in force' has been removed because the 2017 agreement entered into force on 8 April 2022.
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First published.