- From January 1, 2026, new VAT rules in Kazakhstan clarify exempt categories, including certain goods, services, and activities.
- Construction and real estate transactions have specific VAT rules based on project start and contract dates.
- For agricultural producers and cooperatives, the VAT deduction increases from 70% to 80%.
- VAT deduction timing is standardized based on actual receipt, import release, payment, or invoice date.
- The base VAT rate will be 16%, with reduced rates (5% in 2026, 10% in 2027) for medicines and medical products.
Source: uchet.kz
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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