Kyrgyzstan will retain 15 tax incentives until 1 January 2031 following the completion of the third stage of their effectiveness assessment. According to data from the Ministry of Finance, the total value of tax incentives granted in 2025 reached KGS 70 billion, compared with KGS 64.1 billion a year earlier.
The amount of tax incentives increased by KGS 5.9 billion, or approximately 9.2%, over the year.
The list covers tax incentives for businesses, banks, non-profit and charitable organisations, as well as socially significant sectors. These include:
- exemption from corporate income tax on certain types of income received by non-profit organisations, including membership fees, humanitarian aid, grants and donations;
- exemption from corporate income tax on dividends received from participation in domestic and foreign organisations;
- exemption from corporate income tax for charitable organisations;
- VAT exemptions for certain transactions and supplies, including connection to engineering networks, pension services, identification and product labelling codes, charitable supplies, energy- and resource-efficient equipment, haemodialysis services, as well as goods and services provided by non-profit organisations in the social sector, education, healthcare, science, culture and sports;
- exemption from VAT on jet fuel for international aviation and certain specialised goods for industrial facilities;
- an 80% reduction in the amount of VAT on the industrial processing of agricultural products made from locally sourced raw materials, provided that separate accounting is maintained;
- exemption from sales tax on goods, works and services provided by non-profit organisations in the social sector, education, healthcare, science, culture and sports.
Thus, until 2031, Kyrgyzstan will continue to apply both social tax incentives and measures supporting energy efficiency, agricultural processing, healthcare services, international aviation and selected business sectors.
Kyrgyzstan regularly assesses the effectiveness of tax incentives to determine whether their continued application remains appropriate.
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