The State Tax Service of the Kyrgyz Republic has announced a reduction in the rate of the single tax for taxpayers operating outside the country. The new tax rate is now 0.1 percent, significantly lower than the previous 1 percent.
Taxpayers eligible for the general tax regime will be able to use only the single tax starting January 1, 2026.
Those planning 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 the payment of the single tax at the new rate will begin on January 1, 2026, regardless of when the application was submitted.
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 adopted law aims to simplify tax administration, create transparent and uniform taxation conditions, and promote the development of service exports and international entrepreneurial activities for taxpayers of the Kyrgyz Republic.
