- From January 1, 2026, Kazakhstan’s VAT rate increases to 16%, with updated crediting rules and expanded exemptions.
- VAT registration threshold is lowered to 10,000 MRP (43,250,000 tenge).
- Certain goods/services, foreign operations, gambling, lotteries, and specific sectors remain VAT-exempt.
- VAT credit increased from 70% to 80% for agricultural producers; new rules for construction and imports.
- Deferred VAT is abolished; VAT is now applied at the date of purchase.
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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