Kyrgyzstan capital gains tax calculator

There is no separate capital gains tax. A gain on the disposal of property, securities or a virtual asset is one item of aggregate annual income (Tax Code articles 189(1)(6), 189(1)(7) and 189(1)(18)), and aggregate annual income is taxed at the flat individual rate of 10 percent (article 197(1)).

Not if it is housing-fund property in the unified state registration records and you owned it for more than one year following the date of registration of title (article 191(6)(2)). The edge is strict: exactly one year is still inside the charge. If you received the property as a gift from a close relative, the one-year period runs from the donor's registration date. Property outside the housing fund, or held for one year or less, pays 10 percent on the gain.

Same-year losses reduce the year's taxable gains, because the tax base is one aggregate annual income figure. There is no loss carryforward for an individual: the personal income tax chapters (articles 185 to 199) contain no such rule, and the five-year carryforward in articles 231 and 232 sits in the profit tax chapters, which govern organizations and individual entrepreneurs.

The individual income tax rate is 10 percent of the taxable base unless a special provision applies (Tax Code article 197(1), introduced by Law No. 4 of 18 January 2022 in force from 1 January 2022). There is no separate broad capital gains tax: a gain on the disposal of property, securities or a virtual asset is an item of aggregate annual income under article 189, and aggregate annual income is taxed at that rate. This record carries 10 percent for 2026. Source: https://cbd.minjust.gov.kg/3-39/edition/2264/ru

Taxable gains enter aggregate annual income as proceeds less acquisition cost: article 189(1)(6) for movable and immovable property (acquisition or construction cost and repair or finishing costs are deducted), article 189(1)(7) for shares, debt securities, a share in an organization and a partner's sharia share, and article 189(1)(18) for virtual assets (the excess of disposal proceeds over acquisition cost). The personal income tax year is the calendar year (article 188). Source: https://cbd.minjust.gov.kg/3-39/edition/2264/ru

Income from the disposal of immovable property classified as housing fund, in the records of the unified state registration authority, and owned by the taxpayer for MORE THAN ONE YEAR following the date of registration of the right is not taxed (Tax Code article 191(6)(2)). Where the property was received by gift from a close relative, the one-year period runs from the donor's date of registration of title. The edge is strict: property held for exactly one year is still inside the charge. The Code adds no owner-occupation test and no minimum-residence test, and the provision contains no resort-zone carve-out. Source: https://cbd.minjust.gov.kg/3-39/edition/2264/ru

Interest income and income from the APPRECIATION of securities are not taxed where the securities are, on the day the income is received, in the listing of stock exchanges at the highest and next-to-highest listing categories (Tax Code article 191(7)(2)). The exemption carries no holding-period test; its condition is the listing category on the day the income is received. The provision names stock exchanges generally and does not restrict the exemption to a Kyrgyz exchange, and the current text does not mention global depositary receipts or an approved foreign-exchange list. Source: https://cbd.minjust.gov.kg/3-39/edition/2264/ru

The personal income tax chapters (articles 185 to 199) contain NO loss carryforward for individuals. The securities-loss netting and five-year carryforward in article 231 and the general five-calendar-year loss carryforward in article 232 sit in the profit tax chapters (articles 216 to 240), which tax organizations and individual entrepreneurs; article 186(3) keeps the entrepreneurial profit of a registered individual entrepreneur outside the personal income tax. Losses on disposals therefore net only against the same year's taxable gains here, and nothing carries forward. Source: https://cbd.minjust.gov.kg/3-39/edition/2264/ru

Virtual assets are named expressly in the personal income items: article 189(1)(18) includes the excess of the proceeds from the disposal of virtual assets over their acquisition cost, and article 257(2) excludes the sale of a virtual asset from the VAT object. There is no crypto-specific rate, exemption or holding-period test, so the gain is taxed at the 10 percent personal income rate. Source: https://cbd.minjust.gov.kg/3-39/edition/2264/ru

Articles 194 to 196 allow standard deductions (a personal deduction of 6.5 calculation indicators a month and one calculation indicator a month per dependent), a social deduction and a property deduction against aggregate annual income. This calculator does not compute them: the calculation indicator (raschetny pokazatel) amounts for each year are not carried in this data set. Source: https://cbd.minjust.gov.kg/3-39/edition/2264/ru

The 2022 Tax Code was introduced by Law No. 4 of 18 January 2022 and took effect on 1 January 2022, so the 2021 tax year was governed by the previous Tax Code (No. 223 of 2008). The previous Code's text could not be retrieved from the Ministry of Justice database at build time; the 10 percent individual rate and the one-year property edge are carried for 2021 on a continuity basis and are NOT independently verified for that year.

Correction to the research sheet and the world manifest: the residence edge in the current Code is MORE THAN ONE YEAR from the date of registration of title (article 191(6)(2)), not two years, and the motor vehicle exemption is an ownership period of more than one year from acquisition with no 1 January 2029 sunset in the Code (article 191(6)(1)). The Code also exempts an appreciated gain on qualifying listed securities without a holding period and without a Kyrgyz-exchange-only condition (article 191(7)(2)). Sources: https://cbd.minjust.gov.kg/3-39/edition/2264/ru