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The document ceased to be valid since  January 1, 2022 according to article 21 of the Law of the Kyrgyz Republic of  January 18, 2022 No. 4 


of October 17, 2008 No. 231

About enforcement of the Tax code of the Kyrgyz Republic

(as amended on 03-04-2020)

Accepted by Jogorku Kenesh of the Kyrgyz Republic on October 2, 2008

Article 1.

Enact the Tax code of the Kyrgyz Republic since January 1, 2009 if other is not provided by this Law.

Article 2.

Provisions of the Tax code of the Kyrgyz Republic extend to the tax legal relationship which arose after its introduction in action.

Article 3.

1. Impose the land tax and the property tax, except for property objects 1, of 2 and 3 groups specified in article 324 of the Tax Code of the Kyrgyz Republic, from January 1, 2009 to December 31, 2013 in all territory of the Kyrgyz Republic.

2. Impose the property tax on property objects 1, of 2 and 3 groups since January 1, 2010 if other is not provided by this Law.

3. Since January 1, 2014 introduction of the taxes specified in Items 1 and 2 of this Article is performed by local keneshes.

4. If the apartment house, the apartment, the country house are provided in temporary use (lease) as housing, then this object till January 1, 2012 joins in 1 group of objects of taxable property, stipulated in Clause 324 Tax codes of the Kyrgyz Republic.

5. Establish the following procedure of payments of the property tax on objects of property of 1 group, stipulated in Clause 324 Tax codes of the Kyrgyz Republic, for the period from January 1, 2010 to January 1, 2014:

1) for the purposes of this Article the size of the property tax is calculated by the following formula:

Формула 1 к Закону КР от 17.10.2008 г. №231

RN - the amount of tax;

BRN - the basic amount of tax on object of property of 1 group provided in Items 2 and 3 of this part;

The KR and Kz - coefficients, stipulated in Clause 327 Tax codes of the Kyrgyz Republic;

2) the basic amount of tax for the cities of Bishkek and Osh:


    Total area of the apartment

    The total area of the apartment house, the country house intended for

               permanent or temporary residence

from 80 to 150 quarter

from 150 to 200 quarter

over 200 quarter

from 150 to 250 quarter

from 250 to 350 quarter

from 350 to 450 quarter

over 450 quarter


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