Kyrgyzstan Unified Tax (Единый налог) Calculator
Calculate simplified single turnover tax under the Kyrgyz Tax Code: 0% up to 8M KGS threshold, 2% cashless, 4% cash, production tariffs, and catering rates.
💼 Параметры выручки единого налога (Revenue Input)
До 8 млн сом — ставка 0% при наличии ККМ. Свыше 30 млн сом — НДС.
Оплата по картам и QR-коду.
📊 Сумма единого налога к уплате (Single Tax Summary)
| Показатель расчета | Ставка | Сумма (KGS сом) |
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❓ Часто задаваемые правовые вопросы (FAQ)
What is the Unified Tax (Единый налог) regime in Kyrgyzstan?
The Unified Tax under Section XIV of the Tax Code of the Kyrgyz Republic is a simplified taxation regime that replaces three major taxes: Corporate/Personal Profit Tax, Sales Tax (налог с продаж), and Value Added Tax (НДС). It is calculated directly on gross revenue/turnover.
How does the 0% Unified Tax threshold work for small businesses?
Small micro-enterprises and entrepreneurs with gross annual turnover up to 8,000,000 KGS enjoy a 0% tax rate, provided they strictly utilize electronic virtual cash registers (ККМ - контрольно-кассовые машины) and comply with digital turnover reporting.
What are the unified tax rates for turnover between 8M and 30M KGS?
For trading and general service activities with turnover between 8M and 30M KGS: 2% on cashless electronic payments (bank cards, QR transfers); and 4% on cash transactions. This differential rate incentivizes digital payment adoption.
What rates apply to manufacturing, agriculture, and public catering?
Manufacturing and industrial processing enterprises pay 2% on turnover; agricultural processing pays 2%; and public catering establishments (restaurants, cafes) pay from 2% up to 8% depending on cash vs cashless turnover shares and annual volume.
What is the mandatory threshold requiring transition out of Unified Tax?
Once annual turnover exceeds 30,000,000 KGS, the business must register for standard VAT (12%) and transition to the general taxation regime (10% profit tax + VAT + sales tax).
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.