Information on the Introduction of a Transaction Tax in the Kyrgyz Republic

Dear customers,
The State Tax Service of the Kyrgyz Republic informs you about the introduction of a special tax regime — the “Transaction Tax.”

In accordance with the Decree of the President of the Kyrgyz Republic dated December 5, 2025, No. 350, amendments have been made to the Tax Code of the Kyrgyz Republic:

— A special tax regime “Transaction Tax” has been introduced;
— The tax rate has been reduced from 0.2% to 0.1%;
— The bank where the account is opened withholds and pays the tax as a tax agent when transactions are carried out;
— Taxpayers applying this regime are entitled to carry out only transaction-related activities. Any other type of activity within the territory of the Kyrgyz Republic under this regime is prohibited.

❗ Important:
Taxpayers engaged in transaction-related activities must submit an application to apply the special tax regime by February 1, 2026 to the tax authority at the place of their tax registration.

For all questions, please contact the State Tax Service of the Kyrgyz Republic.