PRESIDENTIAL DECREE OF THE KYRGYZ REPUBLIC

of June 11, 2026 No. 207

About measures for enhancement of system of the taxation and tax administration

For the purpose of enhancement of the tax legislation of the Kyrgyz Republic, increase in efficiency of tax administration, creation of conditions for development of entrepreneurship, being guided by article 71 of the Constitution of the Kyrgyz Republic, I decide:

1. To the Cabinet of Ministers of the Kyrgyz Republic to introduce in Jogorku Kenesh of the Kyrgyz Republic by consideration in the second reading of the bill of the Kyrgyz Republic "About modification of some legal acts of the Kyrgyz Republic in the field of the taxation and the non-tax income" the following offers:

To exempt 1) for a period of 5 years from tax payment of the subjects performing the following types of activity and also to establish the income tax rate in the amount of 5 percent:

- services in development of the software and information systems, including artificial intelligence;

- services in production, placement and distribution of public information, including text, graphical, audio-and video records on the information and telecommunication Internet (activities of bloggers);

- services in remote business process outsourcing;

- startups on the basis of the innovative ideas or unique technologies;

- production of movies, video and television programs;

- other types of creative and creative activities determined by the Cabinet of Ministers of the Kyrgyz Republic;

2) to establish the flat tax rate regardless of payment form for the subjects rendering services:

- saunas and baths in the amount of 5 percent;

- public catering in the cities of Bishkek and Osh in the amount of 5 percent, in other territory of the Kyrgyz Republic in the amount of 3 percent;

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