According to the agency's information, the aim of the new law is to support both individuals and legal entities, and its adoption is part of the implementation of the Decree dated December 5, 2025, aimed at improving the economic situation in the country.
Among the key changes provided for by the law:
- exemption from value-added tax for materials and equipment used in jewelry production;
- cancellation of the sales tax on cars until 2029;
- cancellation of tax debts arising from re-export;
- establishment of a 1% income tax rate for workers in the garment and textile industry, as well as a reduction in insurance contributions;
- the insurance contribution rate for property tenants will be 6%;
- reduction of tax rates on foreign activities and banking operations to 0.1%;
- elimination of licensing for the retail sale of alcoholic beverages.
Additionally, the law strengthens liability measures for certain offenses. In particular, fines for the illegal movement of goods across the border of the Eurasian Economic Union have been increased, and in the case of repeated violations, confiscation of goods is provided for.
The State Tax Service emphasized that the introduced measures are aimed at reducing the tax burden, activating entrepreneurial activity, and legalizing the economy.
