President Sadyr Japarov has signed a new law concerning amendments to the legislation of the Kyrgyz Republic, which affects taxation, social insurance, and non-tax revenues. This information was provided by the president's press service.
According to the statement, the document introduces a number of tax benefits for individuals and legal entities, as well as for entrepreneurs.
The key provisions of the new law include:
Cancellation of VAT on equipment, technologies, reagents, and semi-finished products used in the jewelry industry;
Complete exemption of legal and physical persons from taxes when selling vehicles until January 1, 2029;
Write-off of tax debts of individuals arising from the re-export of vehicles until January 1, 2026;
Exemption from taxation for the sale of vehicles produced or assembled in the territory of Kyrgyzstan, as well as their components;
Establishment of a minimum income tax rate of 1% of the average salary for workers in the garment and textile industry until January 1, 2030, as well as unified rates for insurance contributions;
Equating the insurance contribution rate for property tenants to the rate for individual entrepreneurs, set at 6% of the reduced average salary;
Reduction of the single tax rate for activities outside Kyrgyzstan to 0.1% (from the current 1%);
Reduction of the tax on transactions through foreign banks to 0.1% (from 0.2%);
Legalization of previously imported or produced stocks of jewelry made from precious metals within two months with the introduction of a moratorium on tax audits;
Cancellation of licensing for the retail sale of alcoholic beverages;
Exclusion of tax dispute consideration from the jurisdiction of arbitration courts.
The law also amends the Code of Administrative Offenses:
Introduction of a new article 295¹, establishing liability for activities with jewelry without special accounting (fine for individuals — 5,000 soms, for legal entities — 13,000 soms);
Strengthening liability under article 311 for illegal movement of goods and vehicles across the borders of EAEU countries (fine for individuals increased from 10,000 to 20,000 soms, for legal entities — from 28,000 to 65,000 soms);
Increasing fines for repeated offenses within a year: for individuals — from 20,000 to 40,000 soms, for legal entities — from 65,000 to 100,000 soms;
Provision for the confiscation of goods and vehicles for repeated violations.
This bill was approved by the Jogorku Kenesh on December 24, 2025.
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