Kyrgyzstan Gold Mining Royalty & Subsoil Tax Calculator
Determine statutory revenue royalties on gold extraction tied to world gold price scales (1% to 15%), Kumtor 13% gross revenue tax, and local 2% development fund deductions.
⛏️ Параметры добычи и мировые цены (Mining Parameters)
📊 Налоговые отчисления от добычи (Mining Taxes)
| Статья отчислений (Tax Line) | Ставка | Сумма (KGS сом) |
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❓ Часто задаваемые правовые вопросы (FAQ)
How are subsoil royalties calculated for gold producers in Kyrgyzstan?
Under Article 341 of the Tax Code of the Kyrgyz Republic, royalty on precious metals (gold, silver, platinum) is charged as a percentage of gross sales revenue (or physical value) based on a progressive sliding scale tied directly to the London Bullion Market Association (LBMA) world gold price.
What is the sliding scale of royalty rates based on world gold prices?
The statutory royalty scale ranges: 1% for gold prices up to $1,300/oz; 3% for $1,301-$1,500/oz; 5% for $1,501-$1,700/oz; 7% for $1,701-$1,900/oz; 9% for $1,901-$2,100/oz; 11% for $2,101-$2,300/oz; and up to 13%-15% for prices exceeding $2,300/oz.
What is the special gross revenue tax regime for the Kumtor gold mine?
Under the restructured Kumtor Master Agreement ratified by the Jogorku Kenesh, Kumtor Gold Company pays a flat 13% tax on gross sales revenue, plus an additional 1% contribution to the Issyk-Kul Development Fund, making a total 14% direct revenue allocation.
What is the mandatory deduction for local infrastructure development funds?
Under Kyrgyz subsoil legislation, mining enterprises are legally mandated to contribute 2% of non-tax sales proceeds to local budget funds for socio-economic development of the regional district/rayon where the deposit is located.
Are gold mining companies subject to general corporate profit tax?
Mining companies producing gold alloys (Dore bars) and concentrates paying revenue-based royalties and export price surcharges are generally exempt from standard 10% corporate profit tax on gold sales, substituting it with the gross revenue royalty structure.
Engr. Muhammad Shahzad
Verified Central Asian Statutory Systems & Fiscal SpecialistChartered Systems Engineer and Public Finance Modeler. Specializing in Eurasian Economic Union (EAEU) customs harmonization, Kyrgyz Tax Code subsoil royalties & Unified Tax architectures, Social Fund contribution reforms, and CIS energy utility tariffs under Kyrgyz Republic statutes.