> ## Content Index > Fetch the complete content index at: https://economist.kg/llms.txt > Use this file to discover other available public pages before exploring further. # State tax service publishes average monthly wage for 2027: complete breakdown by districts and cities of Kyrgyzstan - URL: https://economist.kg/en/state-tax-service-publishes-average-monthly-wage-2027/ - Published: 2026-11-14T05:53:23.000Z - Updated: 2026-11-14T05:53:23.000Z - Description: The State Tax Service has published the average monthly wage for calculating taxes and social insurance contributions for 2027. Across Kyrgyzstan, the figure rose by 17.9% to 42,493 som, and in Bishkek to 54,354 som. - Author: Иван Донис - Tags: Бизнес, Право знать, #en **On October 30, the State Tax Service of Kyrgyzstan published the average monthly wage (AMW) figures for 2027 to calculate income tax and insurance contributions. The nationwide indicator rose from 36,047 to 42,493 som, or by 17.9%. When calculated excluding enterprises with the highest wages, the AMW stood at 29,211 som.** The new figures will apply **from January 1, 2027**, in cases stipulated by legislation. Two values are set for each district and city: the full average monthly wage and the figure excluding enterprises where the average salary exceeds the national average by more than 50%. #### **What AMW is needed for and how it is applied** AMW is used in calculating income tax and insurance contributions. If an employee's official salary is lower than the indicator established for the respective territory, in cases provided by law, the calculation is made based on the AMW rather than the actually accrued amount. At the same time, the size of the calculation base depends on the employer's category, the applied insurance contribution rate, and other legislative conditions. Earlier, the Ministry of Economy [clarified](https://mineconom.gov.kg/ru/post/10486?ref=economist.kg) that for certain categories of employers in Bishkek, Osh, and Manas, the application of the full AMW is provided. For payers in the rest of the country, subject to the appropriate rate, the indicator excluding high-wage enterprises was used. > **AMW is not the minimum wage** that an employer is obligated to pay an employee. It is a statistical indicator that legislation uses as a calculation base for certain tax and insurance obligations. For 2027, the State Tax Service has published both values. When calculating payments, employers must take into account the norms applicable to them, rather than automatically choosing the lower amount. #### **How AMW changed compared to 2026** The nationwide AMW increased by **6,446 som**, while the figure excluding high-wage enterprises grew by **2,999 som**, or 11.4%. The most noticeable growth among regions and cities of republican significance was recorded in Bishkek. Here, the full AMW increased from 44,074 to **54,354 som**, or by **23.3%**. In the Osh region, the indicator grew by only 3.6%, and the calculated value excluding high-wage enterprises remained virtually unchanged. | Territory | AMW-2026, som | AMW-2027, som | Change | | ----------------- | ------------- | ------------- | ---------- | | **Kyrgyzstan** | 36,047 | **42,493** | **+17.9%** | | Batken region | 26,662 | 31,065 | +16.5% | | Jalal-Abad region | 31,229 | 33,796 | +8.2% | | Issyk-Kul region | 41,084 | 46,468 | +13.1% | | Naryn region | 35,205 | 40,384 | +14.7% | | Osh region | 25,200 | 26,108 | +3.6% | | Talas region | 34,068 | 37,737 | +10.8% | | Chui region | 27,819 | 31,637 | +13.7% | | Bishkek | 44,074 | 54,354 | **+23.3%** | | Osh | 30,039 | 33,660 | +12.1% | *Source: State Tax Service data for 2026 and 2027\. The change is calculated relative to the 2026 indicator. The comparison refers to the full AMW, without excluding high-wage enterprises.* Earlier, Economist.kg [published](https://economist.kg/ekonomika/2026/01/20/salyk-siervis-opublikoval-smz-2026-po-raionam-i-ghorodam-kr-dlia-raschieta-naloghov-i-vznosov/) AMW tables for 2026\. At that time, the nationwide indicator stood at 36,047 som, and excluding high-wage enterprises at 26,212 som. #### **Where the highest and lowest indicators are** Among the districts of Kyrgyzstan, the maximum AMW for 2027 was set in the **Talas district at 68,006 som**. This is followed by the Chatkal district with 62,036 som and the city of Kara-Kul with 56,723 som. The lowest indicator among districts—**21,202 som**—is specified for the Bazar-Korgon district of the Jalal-Abad region. In the Manas district of the Talas region, the AMW is 22,626 som, and in the Uzgen district of the Osh region, 22,877 som. > The difference between the maximum and minimum full AMW among districts is **46,804 som**. However, when excluding high-wage enterprises, the distribution changes noticeably. For example, in the Talas district, the full AMW is 68,006 som, while the indicator without high-wage enterprises is **24,409 som**. The difference reaches 43,597 som. In the Chatkal district, these values are 62,036 and 30,019 som, respectively. The highest value of the second column among districts and cities is specified for **Naryn at 35,216 som**. In Bishkek, it is 33,727 som, and in Kara-Kul, 33,612 som. #### **Complete AMW table for 2027 for all districts and cities** The tables show two indicators in som per month. The first column contains the full AMW, and the second contains the AMW excluding enterprises where the average monthly wage exceeds the national average by more than 50%. ##### Batken region | District or city | Full AMW | Without high wages | | ------------------ | ---------- | ------------------ | | **Batken region** | **31,065** | **26,409** | | Batken district | 25,851 | 25,851 | | Kadamzhai district | 29,397 | 24,959 | | Leilek district | 29,914 | 26,650 | | Batken | 42,948 | 29,046 | | Sulyukta | 31,001 | 30,055 | | Kyzyl-Kiya | 26,557 | 25,153 | In the Batken region, the highest indicator is set for the city of Batken at **42,948 som**, and the lowest for the Batken district, where the AMW is 25,851 som. ##### Jalal-Abad region | District or city | Full AMW | Without high wages | | --------------------- | ---------- | ------------------ | | **Jalal-Abad region** | **33,796** | **26,926** | | Aksy district | 23,988 | 22,261 | | Ala-Buka district | 41,462 | 22,416 | | Bazar-Korgon district | 21,202 | 19,883 | | Nooken district | 31,596 | 30,011 | | Suzak district | 24,220 | 23,329 | | Toguz-Toro district | 46,612 | 31,439 | | Toktogul district | 32,755 | 29,876 | | Chatkal district | 62,036 | 30,019 | | Manas | 34,385 | 31,350 | | Kara-Kul | 56,723 | 33,612 | | Mailuu-Suu | 23,874 | 23,247 | | Tash-Kömür | 37,349 | 24,681 | The highest full AMW in the region is set in the Chatkal district at **62,036 som**. In the city of Kara-Kul, the indicator is 56,723 som. When excluding high-wage enterprises, the highest indicator remains with Kara-Kul at **33,612 som**, and the lowest is specified for the Bazar-Korgon district at 19,883 som. ##### Issyk-Kul region | District or city | Full AMW | Without high wages | | -------------------- | ---------- | ------------------ | | **Issyk-Kul region** | **46,468** | **28,054** | | Ak-Suu district | 30,045 | 27,417 | | Jeti-Oguz district | 26,904 | 25,280 | | Issyk-Kul district | 30,045 | 26,370 | | Ton district | 32,009 | 29,354 | | Tüp district | 26,500 | 24,861 | | Karakol | 35,503 | 30,465 | | Balykchy | 36,562 | 31,500 | Among the regions of Kyrgyzstan, the highest full AMW is specified for the Issyk-Kul region at **46,468 som**. At the same time, broken down by districts of the region, the maximum value is in Balykchy at 36,562 som, and the minimum in the Tüp district at 26,500 som. ##### Naryn region | District or city | Full AMW | Without high wages | | ----------------- | ---------- | ------------------ | | **Naryn region** | **40,384** | **30,562** | | Ak-Talaa district | 33,123 | 29,949 | | At-Bashy district | 34,649 | 31,784 | | Jumgal district | 34,757 | 28,738 | | Kochkor district | 30,420 | 27,491 | | Naryn district | 41,943 | 26,520 | | Naryn | 51,563 | 35,216 | In the Naryn region, the highest AMW is set for the city of Naryn at **51,563 som**, and the lowest for the Kochkor district at 30,420 som. Naryn also ranks first among the districts and cities of the country by the indicator without high-wage enterprises at **35,216 som**. ##### Osh region | District | Full AMW | Without high wages | | ------------------- | ---------- | ------------------ | | **Osh region** | **26,108** | **23,994** | | Alai district | 32,548 | 30,089 | | Aravan district | 26,605 | 24,222 | | Kara-Kulja district | 26,291 | 25,304 | | Kara-Suu district | 25,098 | 22,677 | | Nookat district | 25,202 | 23,933 | | Uzgen district | 22,877 | 20,774 | | Chong-Alai district | 35,577 | 30,879 | The Osh region has the lowest full AMW among the seven regions at **26,108 som**. > Within the region, the highest indicator is set for the Chong-Alai district at 35,577 som, and the lowest for the Uzgen district at 22,877 som. ##### Talas region | District or city | Full AMW | Without high wages | | ------------------ | ---------- | ------------------ | | **Talas region** | **37,737** | **24,409** | | Aitmatov district | 24,834 | 21,706 | | Bakai-Ata district | 23,332 | 22,443 | | Manas district | 22,626 | 21,440 | | Talas district | 68,006 | 24,409 | | Talas | 35,711 | 28,430 | In the Talas district, the full AMW reached **68,006 som**, which is the maximum indicator among all districts of Kyrgyzstan. However, after excluding high-wage enterprises, the district's AMW is 24,409 som. The highest value of the second column in the region is specified for the city of Talas at 28,430 som. ##### Chui region | District or city | Full AMW | Without high wages | | ------------------ | ---------- | ------------------ | | **Chui region** | **31,637** | **26,149** | | Alamudun district | 25,706 | 23,031 | | Jaiyl district | 32,194 | 31,335 | | Kemin district | 40,165 | 25,447 | | Moskva district | 28,271 | 24,824 | | Panfilov district | 32,856 | 30,395 | | Sokuluk district | 27,509 | 24,770 | | Yссык-Ata district | 33,079 | 24,857 | | Chui district | 27,618 | 25,429 | | Tokmok | 28,701 | 26,005 | In the Chui region, the maximum full AMW was set for the Kemin district at **40,165 som**. The minimum value is in the Alamudun district at 25,706 som. When calculated excluding high-wage enterprises, the Jaiyl district takes first place at **31,335 som**. ##### Bishkek and Osh | City | Full AMW | Without high wages | | ------- | ---------- | ------------------ | | Bishkek | **54,354** | **33,727** | | Osh | **33,660** | **28,745** | In Bishkek, the full AMW for 2027 exceeds Osh's figure by **20,694 som**. If high-wage enterprises are excluded, the difference narrows to 4,982 som. #### **What to consider when calculating taxes and insurance contributions** The published AMW indicators are intended for tax and insurance calculations. They do not establish a mandatory remuneration level for all employees and do not mean that salaries must increase to the amounts given in the tables starting in 2027. Employers need to check the calculation base applicable to them, the payer category, and the applied insurance contribution rates. For certain categories of employees, the legislation provides special conditions. > The publication of the new AMW figures **does not mean an automatic increase in tax rates**. However, when using the AMW as a calculation base, its increase may lead to a rise in the amount of corresponding mandatory payments. The new indicators are intended for calculations in **2027**. The complete list by districts and cities is given in the tables below. Amount of the average monthly wage for calculating income tax and insurance contributions for 2027, som \* Excluding enterprises where the average monthly wage exceeds the national average level by 50 percent. All enterprisesExcluding enterprises with wages 50% above average\* Kyrgyz Republic42 49329 211 Batken region31 06526 409 Batken district25 85125 851 Kadamzhai district29 39724 959 Leilek district29 91426 650 Batken42 94829 046 Sulyukta31 00130 055 Kyzyl-Kiya26 55725 153 Jalal-Abad region33 79626 926 Aksy district23 98822 261 Ala-Buka district41 46222 416 Bazar-Korgon district21 20219 883 Nooken district31 59630 011 Suzak district24 22023 329 Toguz-Toro district46 61231 439 Toktogul district32 75529 876 Chatkal district62 03630 019 Manas34 38531 350 Kara-Kul56 72333 612 Mailuu-Suu23 87423 247 Tash-Kömür37 34924 681 Issyk-Kul region46 46828 054 Ak-Suu district30 04527 417 Jeti-Oguz district26 90425 280 Issyk-Kul district30 04526 370 Ton district32 00929 354 Tüp district26 50024 861 Karakol35 50330 465 Balykchy36 56231 500 Naryn region40 38430 562 Ak-Talaa district33 12329 949 At-Bashy district34 64931 784 Jumgal district34 75728 738 Kochkor district30 42027 491 Naryn district41 94326 520 Naryn51 56335 216 Osh region26 10823 994 Alai district32 54830 089 Aravan district26 60524 222 Kara-Kulja district26 29125 304 Kara-Suu district25 09822 677 Nookat district25 20223 933 Uzgen district22 87720 774 Chong-Alai district35 57730 879 Talas region37 73724 409 Aitmatov district24 83421 706 Bakai-Ata district23 33222 443 Manas district22 62621 440 Talas district68 00624 409 Talas35 71128 430 Chui region31 63726 149 Alamudun district25 70623 031 Jaiyl district32 19431 335 Kemin district40 16525 447 Moskva district28 27124 824 Panfilov district32 85630 395 Sokuluk district27 50924 770 Yссык-Ata district33 07924 857 Chui district27 61825 429 Tokmok28 70126 005 Bishkek54 35433 727 Osh33 66028 745