Sole Proprietor Patent in Kyrgyzstan 2026: Cost and Single Tax
In Kyrgyzstan, a sole proprietor can work under a patent, the single tax or the general regime. Here is how to register as a sole proprietor, how much a patent costs in 2026 and which single tax rates apply right now.
Up to date as of October 2026. Rules change — check the regulator's website before you act.
Who regulates it
Sole proprietor taxes are administered by the State Tax Service under the Ministry of Finance of the Kyrgyz Republic (STS) — official website sti.gov.kg, taxpayer account at cabinet.salyk.kg, hotline 116. Check the rates on the STS website: they were changed several times in 2025–2026.
How to register as a sole proprietor
- Choose an activity code from the OKED classifier of economic activities — for example, 62.01.0 for software development.
- Submit an application on form STI-163 to the local tax office where you are registered or where you do business.
- Citizens of Kyrgyzstan can apply online — in the taxpayer account or in apps with a cloud-based digital signature.
- A foreigner needs a passport with a notarized translation, a PIN (personal identification number) from a TsON public service center and a temporary registration slip. According to zakon.kg, online registration is available only to citizens of Kyrgyzstan.
- Get your documents. The certificate and taxpayer registration card are issued within 3 business days, after which you can open a business account.
The patent in 2026
The trading patent was abolished on July 1, 2024, but a presidential decree of April 18, 2025 brought it back. The Cabinet of Ministers approved the base amounts on September 9, 2025. The patent can be used by traders at markets, mini-markets and fixed outlets up to 30 sq m; shopping malls are not eligible. A cash register (KKM) is not mandatory under a patent.
| Type of trade | Base patent amount |
|---|---|
| Stall or kiosk, revenue up to 4 million som | 18,000 som a year |
| Container, fixed premises | From 42,000 to 1,000,000 som a year — based on declared turnover |
| Fairs and exhibitions | 12,000 som per 30 days |
For other activities, a patent is issued if revenue is up to 8 million som over 12 months, for a term of 15 to 365 days. Amounts depend on the type of activity and region — check with the STS. You can pay for the patent in the taxpayer account, a mobile banking app or a payment terminal.
Single tax: rates
| Activity | Rate |
|---|---|
| Trade with revenue up to 50 million som (except import, export, distribution) | 0.5% |
| Other trade, manufacturing, IT, tourism | 4% cash / 2% non-cash |
| Services and other activities | 6% cash / 4% non-cash |
| Garment manufacturing, sellers on EAEU marketplaces | 0% from August 1 to December 31, 2026 |
The zero rate is available to sole proprietors with revenue up to 15 million som a year if they use a cash register, electronic invoices and electronic waybills (ETTN) and meet other STS conditions. According to consultants, since January 1, 2026 a 0.1% rate applies to work with clients abroad (IT, freelancing) — check with the STS whether it fits your case. The single tax report is due by the 20th of the month after the period, and the annual sole proprietor tax return by May 1.
Social contributions
Contributions to the Social Fund are paid under any tax regime, even with no income — the patent and the single tax do not replace them. Starting in 2026, the payment deadline moved from the 15th to the 20th of the month. Check the exact amount of your own contribution in the taxpayer account.
What you risk
- Losing the zero rate — if you don't use a cash register or don't pay contributions; working without a cash register also brings a fine.
- Splitting a business across other people's names to stay under the revenue limit is illegal; the STS has publicly called out such schemes.
- Handing your sole proprietor card or account to third parties. Since July 2025 this is a crime under Art. 209-1 of the Criminal Code of the Kyrgyz Republic — punishable by up to 10 years in prison.
- Sanctioned banks. Keremet Bank, Capital Bank and EcoIslamic Bank are under EU restrictions — choose a different bank for your business account.
For savings, read deposits in Kyrgyzstan 2026; for taxes on investment income, see investment tax in Kyrgyzstan. How to allocate your capital is covered in the free lesson risk management and diversification.
Aspiro Invest — a medium-term portfolio: what to hold, when to review it and where the protective levels are.
- The trading patent is back since 2025 — from 18,000 som a year.
- Single tax — 0.5% for trade up to 50 million som, 0% for sole proprietors up to 15 million with a cash register.
- Social Fund contributions are paid under any regime.
- A foreigner registers in person — with a PIN and registration.
Frequently asked questions
How much does a sole proprietor patent cost in Kyrgyzstan in 2026?
For trading at markets and in outlets up to 30 sq m, the base amount starts at 18,000 som a year for a stall or kiosk with revenue up to 4 million som. For containers and premises it ranges from 42,000 to 1,000,000 som a year, depending on the declared turnover. Amounts for services depend on the type of activity and region — check them with the STS.
Can a foreigner register as a sole proprietor in Kyrgyzstan online?
According to zakon.kg, online registration through the taxpayer account is available to citizens of Kyrgyzstan. A foreigner has to visit the tax office in person with a passport and its notarized translation, a PIN from a TsON public service center and a temporary registration slip.
Who can pay the single tax at a 0% rate?
Sole proprietors with annual revenue up to 15 million som who meet the conditions: using a cash register (KKM), electronic invoices and electronic waybills (ETTN), plus other STS requirements (for example, on the number of employees and paying contributions). Break a condition and you lose the zero rate.
Patent or single tax — which should I choose?
A patent is a fixed amount that suits trading at markets and in small outlets, and a cash register is not mandatory with it. The single tax is a percentage of revenue and suits most services and online businesses. Calculate both options on your own revenue and check the conditions with the STS.
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