- New Tax Code in Kazakhstan announced by the President’s Office
- Key amendments to VAT, income tax, and other fiscal provisions
- Effective from January 1, 2026
- Standard VAT rate will increase to 16 percent
- Reduced VAT rate of 5 percent for medicines and medical services in 2026, increasing to 10 percent in 2027
- VAT exemptions for services under GVFMC and CSI, treatments for certain diseases, and book publishing activities
- 10 percent reduced VAT rate for sales of printed periodicals
- VAT registration threshold lowered to 40 million Kazakhstani tenges
- Reforms aim to streamline tax framework and expand VAT base with targeted relief for health, education, and publishing sectors
Source: globalvatcompliance.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.