Individual - Residence

Last reviewed - 12 February 2024

For tax purposes, individuals who reside in Kyrgyzstan for 183 days or more in any 12-month period that ended in a tax year are treated as residents.

Foreign individuals meeting the above criteria may claim double tax treaty (DTT) protection in respect of their residency status, provided they are tax residents in a country with which Kyrgyzstan has concluded a tax treaty.