The treaty covers income tax in Singapore and tax on profits of legal persons and income tax on individuals in Kyrgyzstan, and will enter into force once the instruments of ratification are exchanged.
Singapore and Kyrgyzstan signed an income tax treaty on 12 October 2026, according to the Inland Revenue Authority of Singapore.
For Kyrgyzstan, the treaty applies to tax on profits of legal persons and income tax on individuals. For Singapore, it applies to income tax.
The withholding tax rate on dividends is 5% where the beneficial owner is a company that directly holds at least 25% of the capital of the paying company, and 10% in all other cases. Interest is subject to withholding tax at 8%. Royalties are also subject to withholding tax at 8%.
The treaty will enter into force when the instruments of ratification are exchanged. In Kyrgyzstan, it will apply from 1 January of the year following its entry into force.
In Singapore, it will apply to withholding taxes from 1 January of the year following its entry into force, and to other taxes from 1 January of the second year following its entry into force.
