The State Tax Service of the Kyrgyz Republic has announced a reduction in the unified tax rate for entrepreneurs conducting their activities abroad. The tax rate for these taxpayers has now been decreased tenfold, from 1% to 0.1%.
These changes were implemented in accordance with the Law of the Kyrgyz Republic "On Amendments to Certain Legislative Acts in the Field of Taxation, Social Insurance, and Non-Tax Revenues," which was adopted on December 31, 2025. An important point is that starting from January 1, 2026, all entities that previously could use the general tax regime abroad are required to switch to paying the unified tax.
To take advantage of the preferential rate of 0.1%, taxpayers working outside the country must submit the appropriate application to the tax authorities at their place of registration by February 1, 2026. Moreover, regardless of the application submission date, tax obligations will be calculated and paid under the new regime starting from January 1 of the current year.
The measures taken aim to create equal and transparent conditions for taxation, as well as to simplify the administration of tax payments. The tax service notes that such a sharp reduction in the tax burden should help stimulate the export of services and support the international entrepreneurial activity of the country's residents. It is expected that these preferences will enhance the competitiveness of Kyrgyz businesses in foreign markets.
