of August 23, 2024 No. 497
About approval of the Procedure for determination of the size of the average monthly salary for calculation of the income tax and insurance premiums on the national social insurance
(In edition of Resolutions of the Cabinet of Ministers of the Kyrgyz Republic of 11.01.2025 No. 7, 12.02.2026 No. 95)
For the purpose of implementation of requirements of part 3 of article 187 of the Tax Code of the Kyrgyz Republic, part 1 of article 14-1 of the Law of the Kyrgyz Republic "About rates of insurance premiums on the national social insurance", according to articles 13, of the 17th constitutional Law of the Kyrgyz Republic "About the Cabinet of Ministers of the Kyrgyz Republic" the Cabinet of Ministers of the Kyrgyz Republic decides:
1. Approve the Procedure for determination of the size of the average monthly salary for calculation of the income tax and insurance premiums on the national social insurance (further - the Procedure) according to appendix.
2. To National Statistical Committee of the Kyrgyz Republic within five working days from the date of publication of this resolution to determine the size of the average monthly salary for 2022 for calculation of the income tax and insurance premiums from August 1 to December 31, 2024 according to this Procedure and to provide to authorized tax authority for publication.
3. Declare invalid the subitem 2 of Item 1 of the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of regulations of the Tax code of the Kyrgyz Republic, and also regulations of appendix 18 to the Agreement on the Eurasian Economic Union" of April 30, 2022 No. 236.
4. This resolution is subject to official publication and becomes effective since August 1, 2024.
Chairman of the Cabinet of Ministers of the Kyrgyz Republic
A. Zhaparov
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