The Cabinet of Ministers of Kyrgyzstan has amended the procedure for calculating and paying mandatory state social contributions. The decision was adopted in implementation of Law No. 243 dated October 29, 2025, concerning the tax regime and insurance payments.
The document covers several areas at once: contribution limits, special rules for specific sectors, recalculations, voluntary payments, and the procedure for offsetting overpayments. Most provisions entered into force on January 1, 2026.
The contribution amount is now limited to 20 times the national average salary for the previous year.
According to the National Statistical Committee of the Kyrgyz Republic, the average salary stands at 31,604 soms.
This means:
- at a rate of 27.25 percent, the maximum contribution will be 172,242 soms;
- at a rate of 12.25 percent, it will be 77,430 soms.
Regardless of the payer’s category, the total amount of contributions cannot exceed the established limit.
A separate rule is being introduced for the football sector: all club and federation employees are required to make contributions calculated based on the national average salary, even if the actual salary is lower.
If the accrued contributions are less than 60 percent or 100 percent of the average salary (depending on the category), the employer is required to:
- recalculate the amount;
- withhold the missing part;
- transfer the full amount of social contributions.
This rule is aimed at eliminating the practice of «minimum» or formal salaries.
If a citizen is simultaneously employed, owns agricultural land, or rents out real estate or a warehouse, then contributions are calculated for each basis separately.
For example, renting out premises in Bishkek requires a monthly payment of 10 percent of the average salary in the capital.
The following are exempt from mandatory payments:
- heads and members of farms without a legal entity;
- owners of agricultural land, pastures, and forest reserves;
- members of agricultural cooperatives leasing their shares;
- tenants of state-owned agricultural land, forest reserves, and water bodies.
However, all of them have the right to voluntarily pay contributions and purchase insurance policies to restore or extend their employment record.
Citizens wishing to contribute to their funded pension account may do so voluntarily: the amount can be any, but the minimum is 2 percent of the average salary in the district (or city).
If there is both an underpayment and an overpayment on contributions, the government agency will automatically offset the overpayment and notify the payer within 10 calendar days.
For late payment of social contributions, a penalty of 0.09 percent is charged for each day beginning from the 21st day of the month following the reporting month.
Most of these regulations has been effective since January 1, 2026.
Certain provisions for agricultural taxpayers — effective since June 1, 2025.
Some technical changes — effective since November 19, 2025.
