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Tax Gap of Heated Tobacco Products in Kyrgyzstan
The Kyrgyzstan tax code was amended in January 2022 to include heated tobacco as a new category of tobacco products. Prior to 2022, heated tobacco was considered “other tobacco” under the tax code and its tax was based on weight. Under the amended law, heated tobacco is taxed based on sticks, effective January 2022. Effective May 1st, 2023, the tax rates are set to the same as for cigarettes and set to increase under the same schedule until 2027.
Kyrgyzstan applies a uniform specific excise tax system for cigarettes. According to the edition of the Law No. 78 of the Kyrgyz Republic passed on April 3rd, 2023, the tax rate has increased KGS 2500 per 1000 units effective May 1st, 2023. The tax is set to increase every year until 2027, as follows:
- From January 1st, 2024: KGS 2,750 per 1000 units
- From January 1st, 2025: KGS 3000 per 1000 units
- From January 1st, 2026: KGS 3,250 per 1000 units
- From January 1st, 2027: KGS 3,500 per 1000 units
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Last updated Sept. 1, 2023