International treaty

Kyrgyzstan: tax treaties

Tax treaties and related documents between the UK and the Kyrgyz Republic.

• From: HM Revenue & Customs
• Published: 22 June 2017
• Last updated: 28 April 2023
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  1. 28 April 2023

     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.

  2. 21 April 2023

     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.

  3. 8 March 2023

     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.

  4. 21 July 2022

     Dates have been added to confirm when specific taxes in the UK and the Kyrgyz Republic are effective from.

  5. 13 July 2022

     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.

  6. 22 June 2017

     First published.

Documents

2017 UK-Kyrgyz Republic Double Taxation Agreement — in force

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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.