As of 2022, the Kazakh Air Force is the only active operator of the MiG-27 in the world.[1]
Belarus
The Belarusian Air Force inherited a small number of MiG-27s of the 911th APIB, based at Lida, after the dissolution of the Soviet Union.[2] These aircraft were scrapped at Baranovichi.
Aircraft and Systems Testing Establishment, Bangalore
Tactics and Air Combat Development Establishment, Jamnagar
Kazakhstan
The Kazakhstan Air Force is the only active operator of the MiG-27 as of October 2021.
129th APIB - Soviet Air Force regiment operating MiG-27s from Taldykorgan Air Base in Kazakh territory when the Soviet Union collapsed, MiG-27M
134th APIB - Another Soviet unit based at Zhangiztobe Air Base, MiG-27M
60th IAP
604th Aviation Base at Taldykorgan, formed out of the 60th, 129th and 134th regiments, MiG-27M
Russia
The Russian Air Force inherited most of the remaining MiG-27s after the collapse of the USSR. However, these were quickly retired in favour of the Su-24 and Su-25.
ALthough the Soviet Air Force had not based any MiG-27 regiments in Ukraine, when the Soviet Union fell 49 MiG-27s of various models were undergoing maintenance in Ukraine.