Kyrgyzstan

Background

On 8 May 2019 the Jogorgu Kenesh (Parliament) approved changes to the Tax Code of the Kyrgyz Republic.

The amendments created two new categories of vapor products subject to excise tax; heated tobacco and liquid containing nicotine for use in electronic cigarettes.

Definition

Heated tobacco products are defined as products with tobacco intended for inhaling of an aerosol which is generated as a result of heating the tobacco with the use of electronic or other methods without tobacco combustion process.

Introduction of tax

The amendment went into effect on 5 July 2019, however, the rate of tax remained zero until 31 December 2019. Starting on 1 January 2020 a rate of KGS 610 per kilogram of tobacco mixture has been applied.