Tax lawyer Kanybek Cherikov has clarified new legislative amendments stating that, starting from 2026, entrepreneurs and organizations in Kyrgyzstan will be able to switch from the general tax regime to the single tax system in any quarter, without waiting for the end of the calendar year.
Previously, the procedure for VAT payers (general regime) to change their tax status was strictly regulated. Transitioning to the simplified system was only permitted at the start of a new year, provided an application was submitted no later than December 1st of the preceding year. Missing this deadline forced businesses to remain under their current conditions for another 12 months. Flexible transitions during the year were previously only available to those switching between different special regimes (e.g., moving away from a patent-based system).
This administrative barrier has now been removed. The innovation allows companies and individual entrepreneurs to respond more quickly to economic shifts and optimize their fiscal burden.
“From 2026, it will be possible to switch to the single tax from the general regime in any quarter, without waiting for the end of the year. This is highly convenient!” the expert emphasized.
Kyrgyzstan Extends Single Tax Deadline to March 1 for Entrepreneurs Abroad
