Penalties for moving goods from EAEU countries without the required documentation are being tightened. If the value of the goods is less than 500,000 soms, the fine for individuals will be 50,000 soms, and for companies 100,000 soms. For goods valued between 500,000 and 1 million soms, fines increase to 100,000 and 200,000 soms, respectively, and for goods valued over 1 million soms, to 200,000 and 300,000 soms. Repeated violations within a year may result in confiscation of the goods.

The rules for taxi, delivery, and transportation services are changing. Drivers and couriers will be allowed to connect to ride-hailing, freight, and courier services information systems only if they have tax registration.

Some entrepreneurs will be exempt from filing a single tax return. This applies to those working under a license, unincorporated peasant farms and farms, certain payers of a single tax at rates of 0, 0.1, and 0.5 percent, as well as entities operating under a transaction tax.

For taxpayers, the deadline for complying with Tax Service decisions on additional taxes, penalties, and sanctions is being extended. Now, 90 calendar days are given for this, unless the decision is appealed. Previously, certain regulations specified a 30-day period.

The timeframes for tax audits are also changing. The State Tax Service must generally make a decision on an unscheduled audit within 15 calendar days, and initiate the audit no later than 30 days after the grounds for the audit arise. A shorter five-day period is provided for certain cases.

A separate section concerns e-commerce. A special invoice is being introduced for goods exported from Kyrgyzstan to EAEU countries via e-commerce platforms without transfer of ownership. The Tax Service will determine its form and procedure for its use.

Foreign companies selling goods to individuals in the Kyrgyz Republic via e-commerce will be required to pay VAT on the cost of such goods. In this case, VAT is not deductible.

There are also changes for the construction industry. For construction and installation work, the tax liability will arise when the work is completed and paid for. For the sale of newly constructed residential and non-residential premises, the date of occurrence of the tax liability will be the earliest of three events: the date of delivery on the invoice, the date of the cash receipt, or the date of receipt of payment.

A separate single tax rate of 4 percent will be introduced for developers on the sale of new residential and non-residential premises. For saunas and bathhouses, the rate will be 5 percent.

For catering establishments, the single tax rate will vary depending on the region: 5 percent in Bishkek and Osh, and 3 percent in the rest of the country. This regulation will take effect on January 1, 2027.

Residents of the Creative Industries Park will receive a zero tax rate for five years—from August 1, 2026, to July 31, 2031. After that, the rate will return to 1 percent.

A separate transaction tax is specified. It will apply to transactions involving the redirection of funds received from foreign entities. Domestic transfers within Kyrgyzstan are not subject to this tax. Reporting will be done by the bank, and the taxpayer is exempt from separate reporting for this tax.

Those operating under the transaction tax regime will be able to engage exclusively in such transactions. They are prohibited from simultaneously selling goods, performing work, or providing services within the Kyrgyz Republic.

Tax write-offs are also provided. Specifically, livestock exporters can have 97 percent of their arrears written off, along with all penalties and sanctions, if they pay the remaining 3 percent of their debt. Separate benefits are provided for companies that built housing for residents of Batken region following the events on the Kyrgyz-Tajik border, as well as for coal mining companies.

Another change concerns cashless payments. Throughout this year, payments via QR codes, mobile apps, e-wallets, and other remote payment methods will be considered cashless, regardless of whether the payer can be identified.

Most of the law will take effect on January 1, 2026, but other dates have been set for individual provisions, including August 1, 2026, January 1, 2027, and 15 days later.