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.


Nicotine-containing liquid is defined as a liquid containing nicotine for using in electronic cigarettes (in cartridges, tanks and other containers) that forms an aerosol when heated and is intended for inhaling.

Introduction of tax

The amendments went into effect on 5 July 2019, however, the rate of tax will remain zero until 31 December 2019. Starting on 1 January 2020 a rate of KGS 1 per milliliter of liquid will apply.


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Categorised in: Country, Electronic cigarettes, Kyrgyzstan

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