State tax service publishes average monthly wage for 2027: complete breakdown by districts and cities of Kyrgyzstan

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 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.

_{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 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

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

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

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

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

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

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

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

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.