The President has signed a law
Sadyr Japarov has approved the Law of the Kyrgyz Republic "On Amendments to a Number of Legislative Acts of the Kyrgyz Republic Regarding Taxation," which was adopted by the Jogorku Kenesh on September 18, 2025.
The President's press service reports that the main goal of this law is to improve tax legislation, simplify tax administration, create conditions for fair competition, and reduce the shadow economy.
The law includes a number of amendments to various legislative acts:
1) Amendments to the Tax Code, which include the following innovations:
– repeal of part 3 of article 3, which established that if an investment agreement concluded by the Cabinet of Ministers of the Kyrgyz Republic defines tax rates within the framework of existing legislative norms, then the conditions of this agreement apply to the tax relations regulated by it;
– market and mini-market administrations will monitor compliance with tax legislation by entities operating in their territory, in the manner established by the Cabinet of Ministers;
– individuals selling wool, hides, and used batteries are exempt from income tax;
– the income of employees of organizations engaged in football activities, including salaries, bonuses, and compensations, shall not be subject to taxation;
– if the subject of the contract is an individual investment account, the taxpayer has the right to receive investment deductions taking into account the specifics provided for in article 1961 of the Tax Code;
– an entity exchanging or transferring real estate for state needs according to a decision of the Cabinet of Ministers will pay tax at a rate of 0 percent;
– the norms of the Tax Code will be aligned with the principles of digitalization and simplification of administrative procedures, and some outdated norms will be repealed;
2) The amendment to article 91 of the Labor Code of the Kyrgyz Republic regarding payment for labor in cashless form will apply not only to legal entities but also to individual entrepreneurs;
3) The Law of the Kyrgyz Republic "On Consumer Rights Protection" introduces a direct prohibition on the use in entrepreneurial activities of equipment intended for settlements using bank cards, electronic money, and QR codes registered to individuals;
4) The Law of the Kyrgyz Republic "On Notaries" adds a provision stating that the performance of notarial actions without payment of taxes and insurance contributions is grounds for revoking the license;
5) Article 4 of the Law of the Kyrgyz Republic "On the Implementation of the Tax Code of the Kyrgyz Republic" introduces a provision that tax benefits provided by investment agreements concluded by the Cabinet of Ministers before December 31, 2025, will remain in effect until the expiration of these benefits.
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