FCHAIN Kyrgyzstan office informs:
A new category has been added to the list of activities eligible for patent-based taxation — the leasing of non-residential space used for commercial purposes within markets and mini-markets. This was announced by the State Tax Service of the Kyrgyz Republic.
According to the agency, the update was introduced as part of the implementation of Presidential Decree No. 1 dated January 8, 2025, titled “On Measures to Reduce the Tax Burden on the Population and Business Entities and to Improve Tax Administration.”
The new regulation allows individuals subleasing retail spaces to pay tax under the patent system — based on the income received from tenants using the premises for commercial purposes.
This significantly simplifies tax calculations and reduces the administrative burden on small businesses.
For the convenience of taxpayers, the patent can be issued and paid for electronically via the “Taxpayer’s Cabinet” service. It can also be obtained through the local tax office at the location of the property.
