These changes have been made to the Tax Code of the Kyrgyz Republic in accordance with the Law of December 31, 2025, "On Amendments to Certain Legislative Acts of the Kyrgyz Republic in the Field of Taxation, Social Insurance, and Non-Tax Revenues."
It should be reminded that the transaction tax was established by the Law of July 31, 2025. It represents a special tax regime that regulates the taxation of operations for transferring funds received only from the account of a foreign bank through the taxpayer's account opened in one of the banks of the Kyrgyz Republic to the account of a foreign bank.
The bank where the account is opened acts as a tax agent, withholding and transferring this tax to the budget when the taxpayer conducts a transaction operation.
Entities conducting transactions are required to use exclusively the special tax regime "transaction tax" and must submit an application for the use of this regime at their tax registration location by February 1, 2026.
It is important to emphasize that taxpayers applying this tax cannot engage in other activities on the territory of the Kyrgyz Republic.
If a taxpayer plans to combine transactional activities with other entrepreneurial activities, they must register a separate limited liability company or individual entrepreneur to carry out this activity.
