The State Tax Service of the Kyrgyz Republic has announced a reduction in the unified tax rate for taxpayers conducting their activities outside the country. The rate is now set at 0.1 percent, whereas it was previously established at 1 percent.
For entities that were eligible to apply the general tax regime, the unified tax will exclusively apply starting January 1, 2026.
Taxpayers wishing to conduct business abroad must submit an application to switch to the 0.1 percent rate by February 1, 2026, at their tax registration location.
It is important to note that tax payments under this regime will commence on January 1, 2026, regardless of when the application is submitted within the established deadlines.
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," adopted on December 31, 2025.
The main goal of the adopted law is to simplify tax administration, create transparent taxation conditions, and promote the development of service exports and international entrepreneurial activities for taxpayers in the Kyrgyz Republic.
