The two countries reached understandings on several fundamental issues and aim to sign a double taxation agreement in the first quarter of 2027.

Kyrgyzstan and Cambodia held the first round of negotiations by videoconference from 26 to 28 October 2026 on a draft agreement to eliminate double taxation on income and prevent tax evasion and avoidance. The delegations set out their positions, discussed key taxation issues and reached understandings on a number of fundamental matters.

Both sides confirmed their interest in deeper bilateral cooperation on tax and expressed readiness to continue talks to finalise the draft agreement for signing in the first quarter of 2027.

The agreement is expected to improve the investment attractiveness of the Kyrgyz Republic, reduce tax barriers to cross-border activity, and strengthen cooperation between the competent authorities of the two countries.

If an agreement is reached, it will have to be signed and ratified in both jurisdictions before entering into force.