The Japan-Kyrgyzstan income tax treaty (2025) will enter into force on 26 July 2026, with most tax provisions taking effect from 1 January 2027, while the exchange of information provisions will apply immediately from the date the treaty enters into force.
The Japan-Kyrgyzstan income tax treaty (2025) will enter into force on 26 July 2026, following the completion of the exchange of mutual notifications between the two countries. Under the treaty, most substantive provisions will apply from 1 January 2027, although certain withholding tax rules in the Kyrgyz Republic will apply earlier.
In Japan, the treaty will apply:
- to taxes withheld at source on amounts paid or credited on or after 1 January 2027; and
- to taxes levied other than on the basis of a taxable year for taxes levied on or after 1 January 2027.
In the Kyrgyz Republic, the treaty will apply:
- to taxes withheld at source on amounts paid on or after 1 January 2026; and
- to other taxes for taxable years beginning on or after 1 January 2027.
The treaty’s exchange of information provisions will take effect from 26 July 2026, regardless of when the relevant taxes are levied or the taxable year to which they relate.
The agreement also confirms that it will not affect the existing Convention between the Government of Japan and the Government of the Union of Soviet Socialist Republics for the Avoidance of Double Taxation with respect to Taxes on Income, which will continue to apply between Japan and the countries other than the Kyrgyz Republic.
Earlier, Japan and Kyrgyzstan signed a new tax treaty on 19 December 2025 to eliminate double taxation on income and strengthen measures against tax evasion and avoidance.
