VATupdate

VAT Rates in Kazakhstan

Quick overview

Standard Rate Reduced Rate Other Rates
12% N/A 0%, Exempt

The local name for VAT in Kazakhstan is Nalog na dobavlennuyu stoimost (NDS) (Russian) & Kosylgan kun salygy (KKS) (Kazakh)

There are basically 1 VAT rates in Kazakhstan:

  • Standard VAT rate is 12%

Recent developments

For more information about (recent) rate change developments in Kazakhstan, please click HERE.

Standard rate: 12%

This rate applies for all transactions that take place in Kazakhstan, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).

Zero rate (0%)

Examples of goods and services taxable at 0%

  • Export sales of goods, except for those that are exempt from VAT
  • International transportation services
  • Sale of oil and lubricants by airports when fueling aircraft of a foreign air carrier performing international flights
  • Sale of refined gold to the National Bank, or for export
  • Sale of goods to the territory of Special Economic Zones

Examples of exempt supplies of goods and services

The term “exempt supplies” refers to supplies of goods, work and services not liable to VAT and that do not qualify for input tax deduction.

  • Turnover associated with land for residential purposes and residential buildings
  • Specified financial services
  • Services rendered by noncommercial organizations
  • Services in the areas of culture, science and education
  • Goods and services related to medical and veterinary activities
  • Import of certain assets (a list is issued by the government)
  • Goods imported by individuals not for entrepreneurial purposes (subject to certain limitations)
  • Turnovers related to international transportation services
  • Import of goods from the territory of a Eurasian Economic Union member country within the same legal entity (e.g., intra-entity transaction)

 

Source EY

A global VAT/GST rate overview can be found here (note this is a work in progress).

This post was last updated on August 25, 2021.

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