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Kyrgyzstan Provides VAT Exemption for Qualifying Goods Produced in Special Economic Zones

21 February 2025

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Approved Changes

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Kyrgyzstan

Kyrgyzstan has published Cabinet Resolution No. 23 of 17 January 2025, which entered into force on 1 February 2025. The Resolution establishes the procedures and criteria for a VAT exemption for goods produced in Special Economic Zones (SEZs) by SEZ residents when supplied in other areas of Kyrgyzstan outside of an SEZ. For the exemption to apply to a particular good, a request must be made for the good to be included in a special list of goods approved by the National Investment Agency (NIA). Requests will be accepted annually from 1 June to 1 July, with the list updated...