HLB Kyrgyzstan TAXENCE is pleased to present the third issue of its Tax Insight for August 2026, covering key changes in tax legislation and draft laws published and considered during August 2026.

New Double Tax Treaty Between Cyprus and Kyrgyzstan

On June 8, 2026, a new Double Tax Treaty was signed, providing greater tax certainty and a modern framework for cross-border business and investments. The HLB Taxence team has prepared a brief overview of the key changes.

HLB Taxence Tax Alert: Special Edition for August 2026

In our latest issue, we have gathered key changes to the Tax Code that are important for businesses to consider. Here is a brief overview of the main topics:

Tax Administration: The deadlines for voluntary compliance with tax audit decisions and for filing appeals have been extended to 90 days. Tax Payment Demands for collecting tax arrears may now also be issued to payment system operators and electronic money issuers.
Unified Tax: For residents of the Creative Industries Park, the rate is set at 0% for the period from August 2026 to July 2031. Rates for catering businesses have also been revised, a new 4% rate has been introduced for the sale of newly constructed residential and non-residential premises, and the rate for bathhouses and saunas has been reduced to 5%.
VAT and Sales Tax: In construction, a VAT liability now arises only upon the simultaneous completion of works and receipt of payment. The supply of goods and services to entities of the “Tamchy” Special Territory is exempt from VAT. The tax point for Sales Tax purposes is now linked to the date revenue is recognized.
E-commerce: New rules for the use of invoices in e-commerce marketplace transactions have been introduced. Foreign companies must now pay VAT based on the entire value of goods sold to individuals through electronic platforms, without the right to credit or offset.
Personal Income Tax: A preferential 5% rate has been introduced for IT specialists of companies with majority state ownership. The benefit from receiving loans is now recognized as taxable income, with the exception of government loans.

Download the attached file to review all the changes and their effective dates in detail!

HLB Taxence Tax Alert: Key Changes in July 2026

In our latest issue, we have gathered the most important tax and legal updates from the past month. Here is a brief overview of the main topics:

Social Insurance: A unified maximum limit for social contributions has been introduced , the transition to electronic insurance policies has been formalized , and calculation rules for foreign citizens have been updated.

Garment Industry: The preferential procedure for calculating social insurance contributions has been extended until 2030.

Regional Benefits: Regional coefficients and salary allowances for living and working in high-mountain and hard-to-reach areas have been approved.

VAT: The conditions for applying the 0% VAT rate on grain have been clarified , and the list of sports goods exempt from taxes has been expanded.

Download the attached file to review all the changes and calculation examples in detail!

Resolution of the Cabinet of Ministers of the Kyrgyz Republic No. 431 of June 20, 2026 “On Amendments to Certain Decisions of the Cabinet of Ministers of the Kyrgyz Republic in the Field of Taxation”

Tax Fresh: Major Tax Preferences for Businesses in the Kyrgyz Republic Significant changes are planned for the tax legislation of the Kyrgyz Republic. The President has signed Decree No. 207, dated June 11, 2026, aimed at supporting businesses, stimulating innovation, and improving tax administration. The HLB TAXENCE team has prepared a special issue of Taxence Fresh, where we have summarized and analyzed the key initiatives for entrepreneurs. In our new review, you will find out:Who will be eligible for a 5-year tax holiday (spoiler: the exemptions will cover IT, startups, bloggers, and the creative industry). Which entities will see personal income tax rates reduced to 5% and state social insurance contributions set at 12%. What simplifications await the real estate sector (including a reduced Unified Tax rate of 4%). How the rules for advance payments will change and under what conditions Property Tax penalties for 2026 will be canceled. Read our detailed overview of the planned amendments to timely assess new opportunities for your company’s growth and optimization.

A new overview of key changes in the tax legislation of the Kyrgyz Republic for May 2026 has been published. In this latest issue, we provide a detailed breakdown of important innovations that will affect tax payment procedures and interactions with tax authorities and banks. In this issue:New procedure for collecting tax arrears: The Cabinet of Ministers of the Kyrgyz Republic has approved amendments to automate the debt collection process. Digital som and new collection mechanisms: The official recognition of the digital som , sending tax payment demands to all banks , and automatic conversion for deductions from foreign currency accounts. Extension of deadlines: The period for delivering a notice based on tax control results has been increased from 30 to 60 days. International agreements: Ratification of the agreement between Kyrgyzstan and Japan on the avoidance of double taxation. Read the full text of the document to stay up to date with the new requirements, prepare your business for the upcoming changes, and avoid potential liabilities.

This Tax Alert from HLB Taxence LLC summarizes major December 2025 amendments to the Kyrgyz Republic Tax Code. Key administrative updates include the introduction of a Unified Tax Account and digital som payments. Notable sector-specific changes feature full tax exemptions within the “Tamchy” investment territory, a 0.1% transaction tax for international fund redirections, and PIT exemptions for the football sector. The alert also covers significant indirect tax adjustments, including revised VAT import rules for EAEU goods and extended profit tax holidays for renewable energy. These updates aim to streamline tax administration while providing strategic incentives for investment and local industry growth.