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Japan: Income tax treaty with Kyrgyzstan enters into force

Entry into force on July 26, 2026

July 29, 2026

The Japan-Kyrgyzstan income tax treaty, which was signed on December 19, 2025, entered into force on July 26, 2026, following completion of domestic ratification procedures in both countries.

The treaty includes provisions to eliminate double taxation, prevent tax evasion and avoidance, and establish rules on tax residency, permanent establishments, exchange of information, dispute resolution, and double tax relief.

The treaty also includes anti-treaty-shopping provisions and sets withholding tax rates of 5% or 10% on dividends and 8% on interest and royalties.


For more information, contact a KPMG tax professional in Japan:

Toshio Wakui | toshio.wakui@jp.kpmg.com

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