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Kyrgyzstan Individual - Deductions

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Personal deductions

The following personal deductions are allowed by the Kyrgyz Tax Code:

  • Education for a taxpayer and dependants, but not more than 10% of the aggregate taxable income.
  • Interest payments under mortgage loans, but not more than KGS 230,000 annually.

These deductions are available only upon submission of the tax return to the tax authorities along with the special application form and all supporting documentation.

Standard deductions

Standard deductions available for employees are as follows:

  • 6.5 CI (Calculated Index = KGS 100).
  • 1 CI for each dependant per month.

In addition, Kyrgyzstan legislation stipulates additional deductions for certain social categories (e.g. war veterans, individuals with state honorary titles).


Last Reviewed - 14 January 2020

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Elena Kaeva Title = Elena Kaeva width=55px
Elena KaevaTax Leader+7 727 330 3201 ext. 4004
Temirlan Nildibayev Title = Temirlan Nildibayev width=55px
Temirlan NildibayevTax Senior Associate+7 727 330 3200
Ainura Tuganbayeva Title = Ainura Tuganbayeva width=55px
Ainura TuganbayevaTax Senior Associate+7 727 330 3200
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