1. An individual is a citizen of the Kyrgyz Republic, a foreign citizen and a stateless person.
2. A resident individual is any individual who is in the territory of the Kyrgyz Republic for 183 or more days during any period consisting of 12 consecutive months ending in the current tax period, or in the civil service of the Kyrgyz Republic abroad.
3. A non-resident individual is an individual who is not recognized as a resident individual in accordance with this article.

1. National taxes and local taxes are established in the Kyrgyz Republic.
2. National taxes are taxes established by this Code and are mandatory for payment throughout the territory of the Kyrgyz Republic.
3. Local taxes are taxes established by this Code and put into effect by regulatory legal acts of local keneshes and are mandatory for payment in the territories of the corresponding administrative-territorial units.
4. National taxes include:
1) income tax;
2) profit tax;
3) VAT;
4) excise tax;
5) taxes on the use of subsoil;
6) sales tax.
5. Local taxes include property tax.

1. Payment of income to an individual who is in an employment relationship with the source of income shall result in the employer having the obligation of a tax agent as the source of income, unless otherwise provided by this section.
If documents confirming the right to a deduction and/or exemption from tax are required to calculate the amount of income tax, and the taxpayer has not provided these documents, the tax agent shall calculate the amount of income tax without taking into account the said deduction and exemption.
2. If the taxpayer submits documents confirming the right to a deduction and/or exemption affecting the amount of income tax for the previous year no later than the date of submission by the tax agent of a single tax return for that year, as provided for by this Code, the tax agent shall accept the documents, make an adjustment to the income tax, and pay the taxpayer or withhold from him the amount of the difference.
3. For the years preceding the previous period, taking into account the limitation period, the adjustment of income tax is carried out by an individual by submitting an amended single tax return for these tax periods to the tax authority at the place of tax registration with documents confirming his right to a deduction and/or exemption from income tax.
4. When calculating income tax paid by the employer, the tax base is the difference between the amount of income paid and the amount of standard deductions, unless otherwise provided by this article.
5. If the amount of the employee's tax base for income tax is less than the amount of the average monthly salary:
1) the amount of the tax base for income tax is taken to be equal to the average monthly salary from which income tax is withheld by the tax agent;
2) the amount of income tax withheld from the average monthly salary is paid by the employer:
a) from the employee's salary - in the amount of income tax calculated from the actually calculated tax base;
b) from the employer's funds - in the amount of income tax calculated from the difference between the average monthly salary and the actually calculated tax base.
To calculate the tax liability for the current month, the tax base for income tax and the amount of average monthly salary are calculated by the employer on an accrual basis for the months actually worked by the employee from the beginning of the current tax period.
6. When calculating the amount of income tax withheld by the tax agent, income not subject to income tax is not taken into account.
7. Unless otherwise provided by this part, the right to make a standard deduction is granted to the tax agent only with respect to income received under an employment contract, and only if the employment relationship between the employee and the employer lasted for at least 15 days during the month in which the said income was paid.
If the employment relationship lasted less than 15 days, and also if the person worked part-time, the tax agent has the right to make a deduction with respect to income received under this employment contract only in the amount of insurance premiums for state social insurance.
8. An agricultural cooperative and a trade and logistics center for agricultural purposes, as well as organizations and individual entrepreneurs engaged in production activities in the clothing and textile industry during the period up to 2027, as tax agents, shall withhold and pay from the wages of hired workers a fixed amount of income tax for each hired worker, calculated on the basis of the average monthly wage, determined in accordance with Article 187 of this Code.

1. The object of taxation of property tax are the rights:
1) ownership of property objects registered or subject to registration in the Kyrgyz Republic;
2) economic management of property objects registered or subject to registration in the Kyrgyz Republic;
3) temporary land use on lands in state or municipal ownership;
4) operational management in terms of property used for recreation, leisure and entertainment;
5) use of state and/or municipal property arising from a lease agreement;
6) use of property exempt from taxation in accordance with this section arising from a lease agreement.
2. In certain cases provided for by this Code, the object of taxation is recognized as the actual possession and use of the property.
3. The list of property that is not an object of taxation is approved by the Cabinet of Ministers.

1. Exempt from taxation:
a. The area of one residential building or dwelling, owned by the taxpayer, not exceeding the maximum size specified by law.
b. Buildings, premises, and vehicles owned by diplomatic missions, consular offices of foreign states, and international organizations, in accordance with international treaties in force in the Kyrgyz Republic.
c. Buildings, premises, and enterprises where persons with disabilities (excluding those with third-group general illnesses) make up at least 50% of the workforce, and their wages constitute at least 50% of the total payroll. The list of such entities is determined by the Cabinet of Ministers.
d. Buildings and premises of non-profit organizations engaged in science, education, healthcare, culture, sports, social support for persons with disabilities, low-income or low-wealth families, and charitable work.
e. A motorized wheelchair and/or a vehicle with hand controls, owned by a person with a disability.
f. Vehicles powered exclusively by electric engines.
2. Entitled to a 50% tax reduction on property tax (one item per category):
a. One residential building, one dwelling, or one vehicle owned by individuals awarded the highest honors of the Kyrgyz Republic (Hero of the Kyrgyz Republic), Hero of the Soviet Union, Hero of Socialist Labor, Mother Heroine, recipients of the Orders of Glory (three classes), veterans and/or disabled persons of the Great Patriotic War, participants or disabled from the Batken conflict, military personnel in interstate missions (e.g., in Afghanistan) or disabled as a result of service-related injuries or illnesses, those equated to such veterans in pension benefits, widows/widowers of disabled WWII veterans, persons with Group I or II disabilities, or parents/guardians of children with disabilities.
(Note: Amendments introduced by Law No. 37 on 12 February 2025 take effect on 1 January 2026.)
b. Buildings, premises, and structures owned or temporarily used by agricultural cooperatives for their primary activities.
c. Buildings, premises, and structures meeting energy-efficiency or resource-efficiency criteria established by the Cabinet of Ministers.
3. Timing for benefit entitlement:
a. If entitlement arises before 1 August of the current tax year, the benefit applies for that current year.
b. If entitlement arises after 1 August, the benefit applies beginning the following tax year(s).
4. A taxpayer may reduce the property tax on a non-residential building or premises by the amount of land tax paid (or payable) for the land directly beneath it, up to the amount of the property tax due.
5. Collateral property seized by a bank is exempt from property tax from the first day of the month following seizure until the first day of the month after the bank begins using the property for entrepreneurial purposes or sells it, whichever occurs first.