Kyrgyzstan Personal Income Tax
Detailed personal income tax rates and rules for Kyrgyzstan in 2026.
Income TaxKGS
Kyrgyzstan imposes a flat 10% personal income tax. Residents are taxed on worldwide income while non-residents are taxed on Kyrgyz-sourced income. The flat rate system is simple and competitive.
| Income Range (KGS) | Tax Rate |
|---|---|
| сом 0+ | 10% |
Filing Deadline
April 1 (annual return)
Residency Rule
An individual present in Kyrgyzstan for 183+ days in a 12-month period is a resident.
Additional Notes
Various exemptions and deductions are available including allowances for dependents and mandatory social contributions.
How Kyrgyzstan Income Tax compares
Kyrgyzstan’s top personal income tax rate of 10% is the 169th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Asia’s regional average of 22.2%.
Kyrgyzstan
10%
Asia average
22.2%
Global average
27.7%