This guide is designed as a basic reference guide to Kyrgyzstan’s tax and legal environment for entities interested in doing business in Kyrgyzstan.

The information in this manual is not exhaustive. Legislation and its interpretation change frequently in Kyrgyzstan and you should seek professional advice relating to your specific circumstances before making business decisions. Deloitte accepts no responsibility for the consequences of acting on the basis of this guide without seeking such advice.

Dear ladies and gentlemen!

You are holding the handbook “The cost of doing business in the Kyrgyz Republic”. This is the first publication that has condensed all the necessary information for opening and doing business in the country into one publication. The publication of the handbook was possible thanks to the support of the Japan International Cooperation Agency (JICA). We express our appreciation to the Chief Representative of JICA in the Kyrgyz Republic Mr. Takayuki Oyama for supporting this initiative of the Chamber of Commerce and Industry of the Kyrgyz Republic on publishing a handbook
which is so important and necessary for domestic and foreign businesses.

The EBRD is investing in changing people’s lives from central Europe to central Asia and the southern and eastern Mediterranean. Working together with the private sector, we invest in projects,
engage in policy dialogue and provide technical advice that fosters innovation and builds sustainable and open market economies.

The World Economic Forum’s Global Competitiveness and Benchmarking Network is pleased to acknowledge and thank the following organizations as its valued Partner Institutes, without which the realization of The Global Competitiveness Report 2013–2014 would not have been feasible