International treaty

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.

Updates to this page

Published 22 June 2017
Last updated 28 April 2023 + show all updates
  1. 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. 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. 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. Dates have been added to confirm when specific taxes in the UK and the Kyrgyz Republic are effective from.

  5. 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. First published.

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