Migrant workers from neighboring countries were reminded of their tax obligations in Kyrgyzstan

The State Tax Service of Kyrgyzstan has clarified the procedure for fulfilling tax obligations for foreign citizens from neighboring countries who work within the republic.

As noted by the agency, a special tax regime applies to migrant workers hired by Kyrgyz citizens for work in construction, crop farming, livestock farming, and the personal services sector. This regime requires the payment of a fixed tax based on a work permit.

The cost of such a patent is 800 KGS per month. In addition, migrant workers are required to obtain an insurance policy on their own and pay insurance premiums amounting to 6% of their capped average monthly wage.

However, a patent can only be obtained while the visa-free regime is in effect, and work under this patent is permitted exclusively for private individuals.

To obtain a work permit, a foreign citizen must first apply for a personal identification number (PIN) at any Public Service Center (PSC). Then, with their passport, a notarized translation of the passport, a certificate confirming the assignment of the PIN, and a temporary residence registration card, they must apply to the local tax authority at their place of work, where the first paper patent will be issued.

After the initial application, the migrant will be granted access to their personal taxpayer account on the portal, which will allow them to renew the patent remotely via a computer or mobile device in the future.

The State Tax Service also reminded that if a foreign citizen is employed by a legal entity or an individual entrepreneur, the obligations to withhold income tax and remit all mandatory payments fall on the employer as the tax agent.

The State Tax Service urged Kyrgyz citizens who hire foreign workers for personal, construction, or business purposes to formalize employment relationships in accordance with the law and to verify that workers have a valid work permit. The agency reminds the public that employing migrants without proper registration entails administrative liability.

The State Tax Service, in collaboration with the International Organization for Migration and the United Nations Peacebuilding Fund, is conducting an information campaign to clarify the tax obligations of foreign workers.