Certain pharmaceuticals imported into Kyrgyzstan to be exempt from VAT

10:22, 02 апреля 2026, Bishkek - 24.kg news agency , Aizada KUTUEVA

On April 1, 2026, the Ministry of Economy and Commerce of Kyrgyzstan submitted for public discussion a draft new version of a Cabinet of Ministers’ resolution, which provides for the approval of a list of pharmaceuticals, medical devices, as well as raw materials and feedstock used in the production of pharmaceuticals and medical products, exempt from value-added tax when supplied to and imported into the Kyrgyz Republic.

The draft proposes amendments to the lists approved by Cabinet of Ministers Resolution No. 539 of August 29, 2025, aimed at aligning Foreign Economic Activity Commodity Nomenclature Codes and eliminating discrepancies in law enforcement practices identified following numerous requests from pharmaceutical companies.

Furthermore, at the suggestion of the Ministry of Health of the Kyrgyz Republic, in order to improve administration and address the aforementioned issues, the draft proposes using ATC (Anatomical Therapeutic Chemical Classification) codes as the primary identification criterion for medicines eligible for VAT exemption, as well as eliminating the " Pharmaceutical form and dosage" column.

The proposed amendments to the lists, which provide for the addition of specific substance names to the generalized groups, are clarifying and explanatory in nature and do not expand the range of goods eligible for exemptions, but merely specify their content within the already approved product groups.

Based on the above, the draft Cabinet of Ministers resolution «On measures to implement the requirements of Articles 268 and 297 of the Tax Code of the Kyrgyz Republic» is proposed for adoption in a new version.