Last week, the Kazakh government announced a series of measures aimed at facilitating the transition to a new tax system. These initiatives will help businesses adapt to changes effective from 2026. In this article we examine key innovations and their practical implications.
Business Adaptation Period
Tax holidays are declared from January 1 to April 1, 2026, suspending audits, desk inspections, and penalty enforcement. This period can be utilized for thorough analysis of new regulations and business process restructuring without administrative pressure.
Tax Optimization Opportunities
Tax amnesty allows settlement of principal tax arrears by April 1, 2026, with subsequent waiver of penalties and fines. For many companies, this represents an opportunity to resolve historical liabilities and commence operations with a "clean slate".
SME Benefits Retention
The simplified tax regime remains with a 4% rate (potentially reduced to 2% by local administrations) and turnover limit of 2.4 billion ₸. Importantly, STS remains accessible for only 44 activity types.
Tax Rate Modifications
A multi-tier VAT system takes effect in 2026:
Standard rate: 16%.
Socially significant goods: 0%.
Medical devices: 5%, increasing to 10% in 2027.
These changes necessitate preliminary impact assessment on pricing strategies and financial planning.
Sectoral Support Mechanisms
The government introduced preferential terms for key industries:
Agriculture: 3% CPT.
Education and healthcare: 5% in 2026, rising to 10% in 2027.
Price freezes on fuel and utilities through Q1 2026 ensure expenditure predictability. Expanded soft loan and auto-leasing programs further enhance stability.
Preparation Recommendations
Acsour specialists advise initiating work in these areas:
Compliance analysis for STS eligibility.
VAT modification impact assessment on financial metrics.
Evaluation of sectoral incentive utilization opportunities.
Development of transition plans to new accounting standards.
We offer comprehensive tax system audits and customized adaptation strategy development for the new regulatory environment.