- From January 1, 2026, a 5% VAT rate applies to a government-approved list of 242 pharmaceutical products, medical devices, components, and technical aids in Kazakhstan.
- The list includes pharmaceuticals, raw materials, medical equipment, diagnostic reagents, orthopedic and rehabilitation products, consumables, and specialized medical tools.
- The VAT rate increases to 10% from January 1, 2027.
- The reduced VAT rates apply only if specific licensing, registration, and documentation requirements are met.
- The list covers a wide range of goods used in medical practice and production, with detailed codes provided.
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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