
Published
08/17/2026, 15:59The subsistence minimum is generally understood to be the amount a person needs to buy food, clothing and pay for basic services. However, taxes are also included in its calculation — they account for 2 per cent of the estimated figure.
In the second quarter of 2026, for the working-age population, the tax component of the subsistence minimum ranged from 295.52 to 344.73 KGS per month, depending on the region.
The highest allocation for taxes is in Bishkek – 344.73 KGS per person of working age. This is followed by the Jalal-Abad Region with 334.76 KGS, the Naryn Region with 326.30 KGS and the city of Osh with 325.56 KGS.
At the other end of the scale is the Talas Region, where the figure stands at 295.52 KGS. In the Issyk-Kul Region, the tax burden amounts to 301.59 KGS; in the Chui Region, 305.45 KGS; in the Batken Region, 311.49 KGS; and in the Osh Region, 317.91 KGS.
When calculated per capita, including children and pensioners, the figures are significantly lower:
There is also a slight difference between men and women. For example, in Bishkek, the subsistence minimum for a man of working age includes 352.65 KGS in taxes, whilst for a woman it is 343.4 KGS.
It is important to note that these figures do not reflect citizens’ actual tax payments or the real tax burden. It is simply the case that the higher the subsistence minimum in a region, the greater its tax component. According to the approved breakdown, 65 per cent of the subsistence minimum is accounted for by food, 16 per cent by non-food goods, 17 per cent by services and a further 2 per cent by taxes.



