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.


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.



Categorised in: Country, Excise tax, Heated tobacco, Kyrgyzstan

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