Source-cited draft: personal income tax for Kyrgyzstan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Resident personal income tax rate
10% (flat)Tax Code of the Kyrgyz Republic (https://taxsummaries.pwc.com/kyrgyzstan)
Non-resident personal income tax rate (Kyrgyzstan-source employment income)
10% (flat)Tax Code of the Kyrgyz Republic
Tax-free threshold / zero band
No general tax-free band; relief is given via personal/standard deductions rather than a zero-rate thresholdTax Code of the Kyrgyz Republic
Tax residence test
An individual is resident if present in Kyrgyzstan for 183 days or more in any consecutive 12-month periodTax Code of the Kyrgyz Republic
Standard personal deduction
Monthly standard deduction equal to the minimum subsistence level / fixed statutory amount per taxpayerTax Code of the Kyrgyz Republic
Social deduction — Social Fund contributions
Mandatory Social Fund contributions paid by the employee are deductible from the PIT baseTax Code of the Kyrgyz Republic
Mortgage interest deduction
Interest on a mortgage loan for housing is deductible, subject to statutory capsTax Code of the Kyrgyz Republic
Education deduction
Tuition costs for the taxpayer or dependants are deductible, subject to statutory capsTax Code of the Kyrgyz Republic
Employment income collection
PIT on salaries is withheld at source by the employer (tax agent) and remitted monthlyTax Code of the Kyrgyz Republic
Annual individual return filing deadline
By 1 April of the year following the tax year (for individuals required to self-declare)Tax Code of the Kyrgyz Republic
Annual self-assessed tax payment deadline
By 1 April of the year following the tax yearTax Code of the Kyrgyz Republic
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Kyrgyzstan applies a single flat personal income tax (PIT) rate to both residents and non-residents. There is no progressive band structure; instead, relief is delivered through standard and social deductions rather than a zero-rate band.
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