
Published
01/07/2026, 15:32In Kyrgyzstan, a new source of tax revenue came into effect in 2025: a transaction tax. According to data for January–November, revenue from this type of tax amounted to 23 million 694 thousand KGS.
Interestingly, a year earlier, this tax did not exist at all in the budget revenue structure.
The introduction of the transaction tax reflects the expansion of the tax base and the state's attempt to take into account new financial flows, primarily transactions related to non-cash payments and financial transactions.
Its auxiliary and as yet undetailed nature is also indicated by the fact that the tax is reflected in the budget classification as part of the group “taxes not distributed by category.” Such items are usually used to account for new or experimental tax mechanisms before they are possibly fixed in separate categories.
Although the amount of revenue remains modest compared to total budget revenues, the very fact that a new item has appeared indicates a shift in the tax architecture.



