Kyrgyzstan

Gradual implementation of universal tax filing in Kyrgyzstan:

• From 2021:
• Government employees and similar persons, i.e. public sector employees (including education, health care, cultural sectors).
• Kyrgyzstan citizens, as well as non-citizens of Kyrgyzstan who have a residence permit or the status of 'kayrylman', who have received income from activities in international organisations.
• Individuals who have incurred non-recurring expenses in the amount of more than 3,000 calculated indicators in the tax period, aimed at acquiring property rights.

• From 2023:
• Individuals who received taxable income in the tax period.

• From 2025:
• All individuals listed in Article 92 of the Kyrgyzstan Tax Code.