The new agreement will replace the 1986 USSR-Japan tax treaty as the legal framework governing tax relations between Japan and Kyrgyzstan once it enters into force.
Kyrgyzstan’s President has signed legislation ratifying the 2025 income tax treaty with Japan, according to an announcement published on the presidential website on 10 June 2026.
Once effective, the agreement will replace the 1986 Income Tax Treaty between the former USSR and Japan, which has remained the basis for tax relations between Japan and Kyrgyzstan since the country’s independence.
The new treaty is intended to modernise bilateral tax arrangements, provide greater certainty for cross-border economic activity, and establish updated rules for the allocation of taxing rights between the two jurisdictions.
It will enter into force after the exchange of ratification instruments.
