SINGAPORE AND THE KYRGYZ REPUBLIC SIGN AVOIDANCE OF DOUBLE TAXATION AGREEMENT

Singapore and the Kyrgyz Republic signed an Avoidance of Double Taxation Agreement (“DTA”) on 12 October 2026.

 

The DTA was signed by Mr Jeffrey Siow, Minister for Transport and Second Minister for Finance, for Singapore, and Mr Sydykov Bakyt Tolomushevich, Minister of Economy and Commerce, for the Kyrgyz Republic.

 

The DTA clarifies the taxing rights of both countries on income arising from cross-border business activities, and addresses the double taxation of such income. This will lower barriers to cross-border investment and trade and economic flows between both countries. Key terms of the DTA can be found in the Annex.

 

The full text of the DTA is available on the Inland Revenue Authority of Singapore’s website here. The DTA will enter into force after ratification by both countries.

 

MINISTRY OF FINANCE

12 October 2026

 

Annex: Summary of key terms in the Singapore-Kyrgyz Republic DTA

Article in the DTA	Key terms in the DTA
Article 5, Permanent Establishment	Period tests as follows, beyond which residents of a contracting state could trigger a taxable presence in the other contracting state: Period test of 183 days in any 12-month period for the furnishing of services Period test of 270 days in any 12-month period for an installation or structure used for the exploration of natural resources and associated supervisory services
Article 10, Dividends	5% (at least 25% shareholding) 10% (others)
Article 11, Interest	8%
Article 12, Royalties	8%