The State Tax Service of the Kyrgyz Republic has announced a reduction in the unified tax rate for those conducting business outside the country. The rate for such taxpayers is now 0.1%, which is a significant decrease from the previous 1%.
It is also worth noting that for those who had the opportunity to apply the general tax regime, only the unified tax will be available starting January 1, 2026.
Taxpayers planning their activities abroad must submit an application to switch to the 0.1% rate by February 1, 2026, to their tax authority.
It is important to remember that the calculation of taxes under the new system will begin on January 1, 2026, regardless of when the application is submitted.
These changes were made to the Tax Code in accordance with the Law of the Kyrgyz Republic "On Amendments to Certain Legislative Acts of the Kyrgyz Republic in the Field of Taxation, Social Insurance, and Non-Tax Revenues," which was adopted on December 31, 2025.
This law aims to simplify tax administration and create transparent taxation conditions, as well as to support the export of services and the development of international entrepreneurial activities for taxpayers of the Kyrgyz Republic.
