NEW YORK (Reuters) - Ukraine's state-owned gas company Naftogaz laid out a new debt payment freeze plan on Tuesday, a week after becoming the first government entity to default since the start of the Russian invasion in late February.

With one proposal already rejected by bondholders, Naftogaz's plan offered additional incentives, including added interest payments, in a bid to secure backing for a two-year moratorium on debt payments.

The solicitation, made by Naftogaz through its financial arm Kondor Finance, includes deferral of principal payments for two years on notes due on 2022, 2024 and 2026.

The default on the 2022 bond payment may trigger acceleration of payments on the other notes, but does not trigger a sovereign cross default.

Holders have until Aug. 12 to cast their vote on the solicitation, the document showed.

(Reporting by Rodrigo Campos, editing by Jorgelina do Rosario and Bill Berkrot)