Kyrgyzstan Salary Calculator 2026 - Income Tax + Social Fund
Free Kyrgyzstan salary calculator (2026): estimate take-home pay for employees and the self-employed. Flat 10% income tax with the KGS 650/month deduction, plus Social Fund (10%). Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Kyrgyzstan (2026)
Educational model - not a GNS assessment, not a tax return, not tax advice. Currency KGS (som).
Employee (income tax + Social Fund)
- Income tax is a flat 10% (no progressive band). Taxable base = gross - employee Social Fund contribution - the standard personal deduction (KGS 650/month); the Social Fund is deducted first.
- Social Fund: employee 10% (8% Pension Fund + 2% State Accumulative Pension Fund); employer 2.25% standard (reduced from 17.25% on 1 August 2024 - 17.25% now applies only to exception sectors: state-budget, mining, energy, IT/telecom, alcohol/tobacco/fuel). No contribution ceiling.
- Out of scope: dependant deductions (KGS 100/month each), the 5% preferential rate (border / High-Tech Park), the regional-average-wage contribution floor (employer cost only), and the 17.25% exception rate.
Sources: State Tax Service (GNS), Ministry of Economy - 2.25% tariff.
Self-employed (general regime)
- Under the general regime, a self-employed individual pays the flat 10% income tax on net income (revenue minus deductible expenses).
- The patent regime was abolished from 1 January 2026. The alternative is the Single (Unified) Tax on turnover (trade/production 4% cash / 2% non-cash; other 6% cash / 4% non-cash; turnover up to KGS 30,000,000/year) - documented, not the default here.