Is it necessary to file a tax return in Kyrgyzstan in 2026?

We have previously drawn attention to the requirement for citizens of the Kyrgyz Republic (hereinafter, the “KR”) to file a tax return irrespective of whether they are tax residents of the Kyrgyz Republic and whether they receive income from the KR or not.

On 12 February 2025, amendments were introduced into the Tax Code of the Kyrgyz Republic, pursuant to which individuals are released from the obligation to file universal tax declarations (save for cases where they wish to claim tax deductions).

In addition, the obligation to file nil tax declarations was abolished (Clause 30 of the Law).

Prior to the entry into force of the said amendments, the provisions of Article 185 of the Tax Code of the KR were construed as meaning that all citizens of the KR, regardless of their place of residence and the source of their income, were required to file tax returns.

Clause 30 of the said amendments repealed this obligation. At present, where a citizen of the Kyrgyz Republic:

• does not reside in the territory of Kyrgyzstan for more than 183 days during a calendar year; and
• does not receive income from sources in the KR, they are not required to file a tax return in the Kyrgyz Republic.

Author: Yaroslavna Zadesenskaya, Aleksei Molchanov.