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Kyrgyzstan Individual - Tax administration

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Taxable period

For income tax withheld at source (i.e. payroll income), the taxable period is a month. For income tax not withheld at source (i.e. other than payroll income), the taxable period is a calendar year.

Tax returns

A tax agent is obligated to submit the tax returns on individual income tax withheld at source (i.e. payroll income) no later than the 20th day of the month following the month of income payment.

Moreover, an individual should submit a tax return on income tax not withheld at source (i.e. other than payroll income) before 1 April of the year following the reporting year.

Payment of tax

Tax agents withhold income tax no later the date of income payment. Tax is due prior to the 20th day of the month following the month of income payment.

For income not taxed at source, income tax payment should generally be made before 1 March of the year following the reporting year.


Last Reviewed - 28 June 2017

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