Source-cited draft: personal income tax for Kyrgyzstan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Rates, residence and threshold | 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. | |
| Resident personal income tax rate | 10% (flat)Tax Code of the Kyrgyz Republic | |
| 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 |
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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Other Kyrgyzstan computations in the OpenAccountants library.
| 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 facts database. General reference only — confirm with a qualified professional before acting.