DoubleTaxationTaxes on salary: Kyrgyzstan preliminary data
How much income tax and social contributions are paid on a salary in Kyrgyzstan, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | KGS 6,149,552 ≈ €60,000 |
|---|---|
| Income tax | KGS 553,460 ≈ €5,400 |
| Employee contributions | KGS 614,955 ≈ €6,000 |
| Take-home pay | KGS 4,981,137 ≈ €48,600 |
| Employer contributions and payroll taxes | KGS 1,060,798 ≈ €10,350 |
| Employer's labour cost | KGS 7,210,349 ≈ €70,350 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 KGS 3,074,776 | €60,000 KGS 6,149,552 | €120,000 KGS 12,299,103 |
|---|---|---|---|
| Sole proprietor | KGS 276,730 10.0 % | KGS 553,460 10.0 % | KGS 1,106,919 10.0 % |
| Company | KGS 276,730 10.0 % | KGS 553,460 10.0 % | KGS 1,106,919 10.0 % |
| Sole proprietor · Упрощенная система налогообложения на основе единого налога (single tax) | KGS 122,991 4.4 % | KGS 245,982 4.4 % | KGS 491,964 4.4 % |
Special tax regimes
Парк высоких технологий (High Technology Park) — resident regime
For employees · rate 5.0 %
Who: Employees of export-oriented IT companies registered as HTP residents (excluding building maintenance and security staff).
Employees of HTP residents (and of the HTP and Creative Industries Park directorates) pay 5% personal income tax instead of 10% (Tax Code art. 197(2)(3)) and social contributions of 12% of the average monthly salary instead of a percentage of pay (tariffs law art. 7-1); resident companies are exempt from profit tax, sales tax and VAT (art. 434) and pay a 1% fee to the HTP Directorate (per HTP).
Tax residence
The tax residence check does not cover Kyrgyzstan yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 102.492526 KGS (National Bank of the Kyrgyz Republic — official rate, 02/01/2026) ↗
Sources
- Investment Promotion and Protection Agency of the Kyrgyz Republic — Factsheet 7: Taxes (2019)
- National Bank of the Kyrgyz Republic — official exchange rate history
- High Technology Park of the Kyrgyz Republic — Tax benefits for residents
- Ministry of Justice CBD — Tax Code of the Kyrgyz Republic No. 3 of 18.01.2022 (edition 06.08.2026): arts. 191, 194, 197, 240, 413-423, 432-435
- Ministry of Justice CBD — Law No. 8 of 24.01.2004 on tariffs of state social insurance contributions (edition 22.07.2026): arts. 2, 7-1, 13
Data checked: 08/11/2026. An indicative calculation for a typical case. Not tax advice.