Working in Kyrgyzstan as a French National: Permits, Salaries, Tax and Social Protection

The government e-visa portal distinguishes several permits. The type B visa, valid for up to 90 days, covers negotiations, conferences or care, and allows neither employment nor gainful activity. The special work visas SW1 (seconded employees who install or repair equipment supplied by foreign companies) and SW2 (journalists, correspondents, employees of charitable organisations) are valid for up to 60 days, extendable up to one year. The “digital nomad” visa (type DN) is valid for up to one year for holders of the corresponding status, who work in information technology or software development. A temporary residence permit confirms the right of long-term stay.

For standard salaried employment, the pages of the State Migration Service and of the Ministry of Foreign Affairs describe an employer-sponsored work permit, of a maximum duration of one year, subject to quotas set by the government, with a procedure filed by the employer on the e-visa portal, which combines visa, authorisation to employ foreigners and permit into a single electronic “unified permit”. Workers from the states of the Eurasian Economic Union are not part of the quota system; this is not the case for a French national. Diplomas are legalised, with a notarised translation for education, medicine and pharmacy. The conditions change: they should be confirmed with the State Migration Service before any decision.

No official minimum wage decision currently in force was read for this page: the amount should be confirmed with the Ministry of Labour and the country’s official legal database. The National Statistical Committee publishes average monthly earnings, around 37,000 soms and steadily rising (publication on labour and wages); its open data tables also give annual series, whose definitions vary from one table to another.

The pay of foreign managers and technicians depends on the employer and the sector. A contract is compared on the whole package: base salary, currency of payment, housing, health insurance with evacuation, and handling of the permit and registration. The exchange rate and inflation are in the “Economic indicators” block of this page.

The Kyrgyz government’s investment portal indicates, under the Tax Code of 18 January 2022 (no. 3), a base rate of 10% for income tax, 10% for profits tax and 12% for VAT, with reduced rates or exemptions in certain cases. Social Fund contributions apply to employees, foreigners included: a main rate of 27.25% of sums paid, of which 10% is withheld from salary and 17.25% paid by the employer from its own funds, and a second rate of 12.25%, of which 2.25% is borne by the employer. The portal does not detail here the tax residence of an individual: it should be confirmed with the Kyrgyz tax administration and the employer.

The list of tax treaties concluded by France mentions Kyrgyzstan: the Franco-Soviet treaty of 4 October 1985, in force since 28 March 1987, continues to have effect, Kyrgyzstan not having wished to denounce it (BOFiP, the French tax administration’s official doctrine). For private remuneration, article 9 makes it taxable in the state where the activity is carried out; temporary assignments remain taxable in the state of residence if they do not exceed 183 days per calendar year, if the employer is not a resident of the state of the assignment and if the remuneration is not borne by a permanent establishment of that employer in that state. Special regimes exist for building sites (two years), teachers and researchers (three years, under conditions), journalists and technicians under sales or supply contracts. Double taxation is eliminated in France under article 15: tax credit for dividends and interest, and exemption with the effective rate taken into account for other income reserved to Kyrgyzstan.

France has no social security agreement with Kyrgyzstan (CLEISS list; CLEISS is the French Centre for European and International Social Security Liaison): no posting certificate provided for by an agreement, no totalisation of periods. A seconded employee retains, in principle, the French scheme under a secondment outside an agreement; the Urssaf (the French social security contributions collection body) and CLEISS confirm the duration and conditions, and any local contributions due. An employee on a local contract contributes to the Kyrgyz Social Fund. See the glossary entries on the posted worker and the local contract. The page healthcare reimbursement in Kyrgyzstan details health cover by status.

The digital nomad status described by the e-visa portal targets information technology and software development specialists, with a DN visa of one year at most; other self-employed workers contact the State Migration Service and the tax administration to choose a status (individual entrepreneur, company), the registration and tax rules depending on this choice. Remote work for a French employer also raises the question of tax residence and social protection, to be dealt with the employer before departure. The page digital nomad insurance presents suitable health contracts.

The currency is the Kyrgyz som (KGS). The National Bank publishes the official rates of the euro, dollar, rouble, tenge and yuan each day. The National Statistical Committee and the National Bank publish accounts, prices and monetary policy reports; the main indicators (growth, inflation, unemployment, exchange rate) appear in the “Economic indicators” block of this page.

For a professional project, the outlook is read by sector and employer. The page living in Kyrgyzstan describes settling in, and Expavy compares the health solutions suited to each status.