Kg Income Tax

---
name: kg-income-tax
description: "Source-cited draft: personal income tax for Kyrgyzstan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/kg-income-tax"
  jurisdiction: "KG"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Kyrgyzstan Personal Income Tax

## 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) percent  _(Tax Code of the Kyrgyz Republic (https://taxsummaries.pwc.com/kyrgyzstan))_
- **Non-resident personal income tax rate (Kyrgyzstan-source employment income)** — 10% (flat) percent (approx — confirm)  _(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 threshold (approx — confirm)  _(Tax 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 period days  _(Tax Code of the Kyrgyz Republic)_
- **Standard personal deduction** — Monthly standard deduction equal to the minimum subsistence level / fixed statutory amount per taxpayer (approx — confirm)  _(Tax Code of the Kyrgyz Republic)_
- **Social deduction — Social Fund contributions** — Mandatory Social Fund contributions paid by the employee are deductible from the PIT base  _(Tax Code of the Kyrgyz Republic)_
- **Mortgage interest deduction** — Interest on a mortgage loan for housing is deductible, subject to statutory caps (approx — confirm)  _(Tax Code of the Kyrgyz Republic)_
- **Education deduction** — Tuition costs for the taxpayer or dependants are deductible, subject to statutory caps (approx — confirm)  _(Tax Code of the Kyrgyz Republic)_
- **Employment income collection** — PIT on salaries is withheld at source by the employer (tax agent) and remitted monthly  _(Tax 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) (approx — confirm)  _(Tax Code of the Kyrgyz Republic)_
- **Annual self-assessed tax payment deadline** — By 1 April of the year following the tax year (approx — confirm)  _(Tax Code of the Kyrgyz Republic)_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `kg-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/kg-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.