The changes affect businesses, foreign companies, banks, catering establishments, developers, users of electronic platforms, as well as the procedure for tax audits and debt write-offs. Some entrepreneurs will be exempt from filing a single tax return. A separate single tax rate of 4 percent will be introduced for developers on the sale of new residential and non-residential premises. For catering establishments, the single tax rate will vary depending on the region: 5 percent in Bishkek and Osh, and 3 percent in the rest of the country. Residents of the Creative Industries Park will receive a zero tax rate for five years—from August 1, 2026, to July 31, 2031.