Kyrgyzstan Updates Tax Stabilization Rules for Large Investors

Kyrgyzstan's Cabinet of Ministers has approved a new regulation on the stabilization regime, which lets large investors keep favorable tax conditions for 10 years. Resolution No. 700, dated 15 October 2026, was signed by First Deputy Chairman of the Cabinet Daniyar Amangeldiev.

The regime protects investors from worsening tax conditions when legislation changes. Eligible investors must sign a special agreement with the state. Under the Law On Investments in the Kyrgyz Republic, these include investors putting at least 200 million soms into enterprise capital within three years, and subsoil-use companies investing at least 1 billion soms within five years.

Protection covers VAT but not other indirect taxes or fees for state agency services. If investment obligations are not met, the agreement may be terminated and the state may recover unpaid taxes. The National Investment Agency under the President can sign such agreements on behalf of the Cabinet. The resolution replaces Resolution No. 628 of 29 September 2017 and takes effect 10 days after official publication.