- Kazakhstan adopted a new tax code on 18 July 2025, replacing the 2017 tax code
- Most provisions will take effect from 1 January 2026
- General VAT rate will increase from 12 percent to 16 percent from 2026
- Medical services and medicines will be subject to VAT at 5 percent from 2026 and 10 percent from 2027, except those under state free medical assistance and mandatory medical security
- VAT registration threshold will be reduced by 50 percent to KZT 41,480,000 per calendar year
Source: insightplus.bakermckenzie.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.
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