The law was adopted to implement the presidential decree of December 5, 2025, No. 350, which defines support measures for certain sectors of the economy.
The main provisions of the new law include:
— exemption from VAT for equipment, technologies, and semi-finished products used in jewelry production;
— individuals and legal entities will not pay taxes on the sale of passenger and motorcycle vehicles until January 1, 2029;
— individuals, except those registered as individual entrepreneurs, are exempt from tax obligations on income from the sale of vehicles until January 1, 2026;
— manufacturers of cars and components produced or assembled in Kyrgyzstan are exempt from sales tax;
— until January 1, 2030, a unified rate of insurance contributions will be established for all participants in the sewing and textile industry, depending on the average monthly salary, as well as a minimum income tax of 1% of this salary;
— the insurance contribution rate for property tenants will be 6% of the truncated average monthly salary;
— for activities outside Kyrgyzstan, the unified tax rate has been reduced to 0.1% (previously 1%);
— the tax rate on transactions through banks of foreign states has been reduced to 0.1% (was 0.2%);
— legalization of stocks of jewelry made of precious metals is provided with the introduction of a moratorium on inspections by tax authorities during the legalization period;
— the functions of testing and hallmarking jewelry will be transferred to domestic producers on a voluntary basis, while the issue of reducing the rates of assay fees is being considered;
— licensing of retail sale of alcoholic products has been abolished;
— tax disputes will no longer be considered by arbitration courts.
