Kyrgyzstan

Individual - Deductions

Last reviewed - 14 January 2020

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).