The document instructs the Cabinet of Ministers to submit amendments to the Tax Code to the Zhogorku Kenesh during the second reading of the relevant draft law.

Under the decree, companies and entrepreneurs in software development, information systems, and artificial intelligence may be exempt from taxes for a period of five years.

Tax benefits may also be granted to bloggers, startups, outsourcing companies, and producers of film, video, and television content, as well as other representatives of the creative industries.

For these categories, a 5 percent income tax rate and a reduced social insurance contribution rate of 12 percent of the average salary are proposed.

The decree also introduces changes for the food service sector. Cafés and restaurants in Bishkek and Osh are proposed to be subject to a unified tax rate of 5 percent, regardless of payment method, while a 3 percent rate is proposed for other regions of the country. A similar 5 percent rate is also proposed for saunas and bathhouses.

Separate concessions would apply to construction companies engaged in the primary sale of housing, for which a unified tax rate of 4 percent is proposed.

The document also provides for the write-off of tax debts of companies that built housing for residents of Batken region following the Kyrgyz—Tajik conflict, as well as exemption from property tax penalties in certain cases for 2026.

At the same time, it proposes strengthening liability for illegal import of goods across the border and increasing the tax burden on gold mining and processing enterprises, taking into account global gold and silver prices.

The decree enters into force on the day of its official publication.