On July 18, 2025, President Kassym-Jomart Tokayev signed a new Tax Code of the Republic of Kazakhstan, which will come into force on January 1, 2026. The main changes will affect VAT, special tax regimes, and benefits.
VAT changes:
The basic VAT rate remains at 16%.
The VAT registration threshold has been raised to 40 million tenge (previously — 30 million tenge).
Exempt from VAT: Socially significant food products; Book publishing; Archaeological services; Specific medications (the list will be approved by the government).
Medical services are subject to VAT at a reduced rate of 10%.
The VAT exemption for developers has been cancelled.
Bank fees are now subject to VAT.
What should a business do?
Recalculate the tax burden taking into account the new rules.
Update accounting systems for the correct application of VAT rates.
Submit an application to switch to a new tax regime (if necessary).
How Acsour Could help?
Consultations on new VAT rules and tax regimes;
Calculation of tax consequences for your company;
Assistance in transitioning to the new CNR;
Support when filing reports under the new requirements.