Kazakhstan

Value-added tax (VAT)

The current VAT rate is 16%. This tax is applicable to the sales value of goods, works, and services, as well as to imports.

Differentiated rates:

• 5% (10% from 2027) for sale and import of medicines, medical devices, components of medical devices and others, sale of medical services;
• 10% for sale of domestic periodicals;
• 0% for exports of goods and international transportation services.

There is a list of goods, works, and services exempt from VAT (e.g. certain financial services provided by financial institutions, financial leasing services, notary and advocacy services, operations with financial securities and investment gold, loan transactions).

All VAT payers should issue VAT invoices in electronic format (‘e-invoices’). This requirement also applies for purchases of works/services purchased from non-residents where the place of supply is deemed to be in Kazakhstan (the e-invoice is issued no later than 5 calendar days from the date of VAT payment to the budget); such VAT may be offset against output VAT.

VAT payers issuing e-invoices who are involved in sales of certain types of goods (specifically listed in the order of the Ministry of Finance) should register these goods within the virtual warehouse (VW) module. If such goods are not in the VW module, their sale is impossible, as the e-invoicing information system prevents a taxpayer from issuing an e-invoice for goods that are not recognised in the VW module.

A new clause in the Tax Code from 2022 introduces the notion of 'traceability of the turnover of goods imported into the customs territory of the Eurasian Economic Union (EAEU or EEU)'. The national traceability system would be the electronic invoice information system. E-invoice is an accompanying document of the national tracing system. The tax authorities should ensure provision of data on goods subject to tracing and associated turnover transactions contained in the E-Invoicing System to the respective EAEU states.

Since 2022, issuance of e-invoices is not required upon sale of (i) goods from the list of exclusions, (ii) imported goods, and (iii) goods of non-VAT payers reflected in a VW module if such goods are sold to:

• individuals using purchased goods for own, family, home, or any other purposes not related to business operations, or
• individuals or legal entities being subjects of micro-entrepreneurship.

Starting from 1 January 2026, the import of goods from the Eurasian Economic Union territory becomes subject to VAT at the rate of 16%, except for goods included in the exemption list.

From 2022, VAT on electronic sale of services and goods is introduced (the so-called 'Google Tax'). The tax is charged and paid by foreign companies rendering services to Kazakhstan individuals in electronic format or by foreign companies owning Internet platforms through which Kazakhstan individuals purchase goods.

The payer of the VAT shall calculate the Google tax if one of the following conditions is met:

• The place of residence of the individual buyer is the Republic of Kazakhstan.
• The location of the bank in which the bank account is opened, used by the individual buyer to pay for services, or the electronic money operator through which the individual buyer pays for services is the territory of the Republic of Kazakhstan.
• The network address of the individual buyer used in the purchase of services is registered in the Republic of Kazakhstan.
• The international country code of the telephone number (including mobile) used to purchase or pay for services is assigned by the Republic of Kazakhstan.

Issuance of invoices by the payer of Google tax is not required. A foreign company is required to pay the calculated Google tax for each quarter no later than the 25th day of the second month following the quarter in which the sale of goods and services was carried out.

The obligatory VAT registration threshold in 2026 is set at 10,000 times the Monthly Calculation Index (MCI).

The VAT reporting period is a calendar quarter.

Customs duties

The Kazakhstan Customs Code and the Customs Code of the Eurasian Economic Union implemented a number of progressive provisions intended for simplification of customs procedures, integration of information technology (IT) initiatives, and reduction of ‘red tape’ issues in customs control procedures from January 2018.

In April 2018, a full-fledged electronic customs declaration system was launched for all customs procedures through the Information System "Astana-1." Currently, the electronic system “Keden” is being developed to replace “Astana-1”, is already available for processing transit declarations, and offers a wide range of additional services.

In 2025, driven by the growth of e-commerce on foreign online platforms, the EAEU customs legislation was updated to include regulations on cross-border e-commerce. A new legal entity - the electronic commerce operator - was introduced, a specific customs declaration format for these goods was developed, and new unified customs duties were established.

In addition, the Authorized Economic Operator institution continues to evolve.

As part of its participation in the World Trade Organization (WTO), Kazakhstan continues to fulfill its commitments and promote the simplification of trade procedures.

Customs duties apply to goods imported to the EAEU countries from third countries. Customs duties rates are established either based on a percentage (in general, ranging between 0% and 40%; higher rates exist for certain goods) of the customs value of goods or in absolute terms in euros (EUR) or US dollars (USD).

Goods from EAEU countries are exempt from customs duties in Kazakhstan. At the same time, the EAEU Treaty establishes a unified procedure for the collection of VAT and excise taxes in intra-union trade between member states.

In addition to its participation in the Eurasian Economic Union, Kazakhstan is a party to multilateral free trade agreements with Vietnam, Iran, Serbia, the UAE, Mongolia, and Indonesia, as well as bilateral agreements with CIS countries that provide for exemptions from customs duties.

Customs fees

Customs fees are charged at rates approved by the Government of Kazakhstan.

The rates are set in MCI (Monthly Calculation Index), which is established by the Republican budget law and takes effect on January 1 of the relevant financial year. For 2026, 1 MCI equals 4,325 tenge.

The customs processing fee is 6 MCI for a full customs declaration. The fee for obtaining a preliminary decision is 9 MCI.

Excise taxes

Excise taxes apply to the sale and import of crude oil, gas condensate, petrol/gasoline (excluding aviation fuel), diesel fuel, spirits and alcoholic beverages, beer, tobacco, energy drinks, as well as certain categories of motor vehicles, high‑value passenger cars, vessels, and aircraft.

Property tax

Property tax is assessed annually at a general rate of 1.5% of the average net book value of immovable property, taking into account the revaluation of the property. Such property valuation must be performed at least once every three years.

Property tax objects include buildings and constructions in actual use, even if not registered with the justice authorities.

Land tax

Entities and individuals that own land plots (or land share in cases of commonly shared ownership of land plots) must pay land tax annually. Land tax rates vary based on the purpose for which the land is used, as well as the size and quality of the land.

Transfer taxes

There are no transfer taxes in Kazakhstan.

Stamp taxes

There are no stamp taxes in Kazakhstan.

Social tax

Employers must pay social tax at the rate of 6% of gross remuneration (salaries and certain benefits provided) of all employees (local and expatriate). The minimum limit for calculating social tax is 14 times the MCI * 6% (approximately USD 7.2).

Obligatory social insurance contributions

Obligatory social insurance contributions are payable by employers at the rate of 5% to the State Pension Centre of Pension Payments. Obligatory social insurance contributions are capped at 3.5% of seven times the minimum monthly wage (MMW) at maximum limit (approximately USD 41). The minimum limit is at MMW * 3.5% (approximately USD 6) per month and are deductible from social tax. Only Kazakhstan citizens, foreigners holding a residence permit in Kazakhstan, and citizens of member countries (i.e. Russia, Belarus, Armenia, and Kyrgyzstan) of the Eurasian Economic Union, who have a local employment agreement, are subject to obligatory social insurance.

Obligatory pension contributions (OPC)

OPC are withheld at a rate of 10% out of employees’ gross income and paid to the State Pension Centre of Pension Payments. The gross income subject to OPC is capped at 50 times the MMW (approximately USD 8,469) per employee per month. Only Kazakhstan citizens, foreigners holding a residence permit in Kazakhstan, and citizens of member countries (i.e. Russia, Belarus, Armenia, and Kyrgyzstan) of the Eurasian Economic Union, who have a local employment agreement, are subject to OPC.

In addition, individuals who are working under a service agreement (providing services on a Civil Contract basis) should not make OPC to the State Pension Centre in their own favour. Starting from 2019, OPC for these individuals should be done by a tax agent (company with which the contract is concluded).

Obligatory Employer Pension Contributions (OEPC)

Starting from 1 January 2026, the employer shall pay OEPC at the rate of 3.5%. Income accepted for calculating the OEPC includes all types of wages in monetary terms and other income. At the same time, the monthly income accepted for calculating the OEPC must be no less than the MMW and must not exceed 50 times the MMW established for the corresponding financial year by the law on the republican budget. Exempt from paying OEPC are individuals who have reached retirement age, individuals with disabilities of the first and second groups, military personnel, employees of special government and law enforcement agencies, and individuals over 48 years of age.

Obligatory Professional Pension Contributions (OPPC)

The employer is required to allocate 5% of one's own resources as OPPC to the employees engaged in jobs with harmful (especially harmful) work conditions. The list of positions subject to OPPC is published by the authorised state authority. Income accepted for calculating the OPPC includes all types of wages in monetary terms and other income. At the same time, the monthly income accepted for calculating the OPPC must be no less than the MMW and must not exceed 50 times the MMW established for the corresponding financial year by the law on the republican budget.

Obligatory social medical insurance contributions (OMIC)

Starting from 1 January 2022, employer’s OMIC are increased to the rate of 3%. For 2026, the rate is the same 3%. All employers, including branches and representative offices, should pay OMIC for all their employees, including Kazakhstan citizens and foreigners holding Kazakhstan residence permit, or citizens of member countries of the Eurasian Economic Union. The monthly income accepted for calculating OMIC should not exceed 40 times the MMW (in 2026, the calculation of income is not more than KZT 3,400,000). 

Starting from 1 January 2021, for 2022, 2023, 2024, 2025 and 2026 employee OMIC are withheld at a rate of 2% out of employees' gross income and paid to the Social Health Insurance Fund. The gross income subject to employee OMIC is capped at 20 times the MMW per employee per month. Subject to employee OMIC are Kazakhstan citizens, foreigners holding Kazakhstan residence permit, and citizens of member countries of the Eurasian Economic Union.

Vehicle tax

Vehicle tax rates are based on MCI and determined in accordance with the type of vehicle, engine volume, operation period of vehicles (aircraft only), and other factors.

Mineral extraction tax (MET)

MET applies to the monetary value of extracted volume of crude oil, gas condensate, natural gas, minerals, and groundwater.

MET is calculated based on the value of the extracted content, which is computed by applying average global prices to the extracted volume (adjusted for content). The determination of average global prices is based on the list of publications that are considered as official sources for computation of MET (Platts Crude Oil Marketwire and Crude Argus).

Currently, MET rates for crude oil and gas condensate range from 5% to 18%, depending on the accumulated production volume for the calendar year. For hydrocarbons, rates can be reduced by 50% if they are supplied to domestic refineries on the basis of a sale/purchase agreement or tolling agreement.

The MET rate for natural gas is set at 10%. For domestic sales of natural gas, MET rates range from 0.5% to 1.5%.

MET rates for minerals that have undergone initial processing (except for widespread minerals) and for coal vary between 0% and 21.06%.

The application of MET rates effective as of 31 December 2022 is possible if the field of solid minerals is classified as low profit (5% or less).

The criteria for providing incentives for exemption from MET for new fields with a link to the level of the internal profitability rate were introduced.

The tax on digital mining

Starting from 2022, entities engaged in digital mining (i.e. mining of cryptocurrencies) are required to pay the digital mining tax, which is charged for the amount of electrical energy consumed during the mining process.

As a general rule, the fee for digital mining is calculated at a rate of KZT 2 per kilowatt-hour of electrical energy consumed.

A reduced rate of  KZT 1 per kilowatt-hour applies if electrical energy generated from renewable energy sources at the taxpayer’s own power plants or from generating units not connected to the unified power system of the Republic of Kazakhstan is used. In the absence of a digital mining license or electricity metering devices, or if such metering devices are faulty, the tax rate is increased to KZT 25 per kilowatt-hour.

The persons engaged in digital mining have the obligation to submit a declaration of payment for digital mining (form 880.00), which is carried out to the body of state income at the location of the taxpayer. Submission deadline is quarterly, no later than the 15th day of the second month following the reporting quarter.

The tax is payable not later than the 25th day of the second month following the reporting quarter.

In addition to the digital mining tax, entities engaged in digital mining are also subject to corporate income taxation on the value of digital assets received as a result of mining activities, as such assets are recognized as taxable income upon their allocation. Further taxable income may arise upon the subsequent sale or other disposal of the mined digital assets.