Page 33 - CEE Tax Guide 2025

Personal income tax /
Social security system

The following are recognized as tax residents:
citizens of the Kyrgyz Republic and any individual
remaining in the Kyrgyz Republic for at least 183
calendar days in any consecutive 12-month period
ending in the current tax period (calendar year).
All types of income are taxed at a rate of 10%
regardless of the tax residency status of the
individual and the type of incomes received.
The following social contributions are withheld
from employee income: 8% to the Pension Fund,
2% to the State Pension Fund. The following
social contributions are paid by an employer
on employee income: 2% to the Compulsory Health
Insurance Fund, and 0.25% to the Employee Health
Improvement Fund.

Wage related taxes in Kyrgyzstan Minimum wage Average wage in private sector
Exchange rate KGS/EUR 97 in EUR in KGS in EUR in KGS

191 18,500 464 45,000
Total wage cost 195 102.00% 474 102.00%
Social contributions 4.30 2.00% 10.40 2.00%
Gross salary 191 100.00% 464 100.00%
Personal income tax 19 10.00% 46 10.00%
Social contributions 19 10.00% 46 10.00%
Net salary 153 80.00% 372 80.00%

Altynay Estebesova
Partner
Phone: +996 550 373 949
E-mail: altynay.estebesova@mazars.kz

Central and Eastern European tax guide 2025 Forvis Mazars 33