Kazakhstan Expands VAT Exemptions and Adjusts Reduced Rates in Healthcare

• Kazakhstan expanded VAT exemptions in healthcare, including more laboratory tests and medicaments.
• Procedures for VAT exemption on imports of medical goods have been simplified and digitalised.
• The list of goods eligible for reduced VAT rates has been updated, with stricter licensing and documentation conditions.

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Kazakhstan has introduced amendments to its VAT rules in the healthcare sector through updates to Government Orders No. 1203 and No. 1204 (31 December 2025). These were enacted via Government Order No. 542 of 24 June 2026, effective from 26 June 2026 (partially 12 July 2026).

👉 Kazakhstan Legal Database (Adilet)
🔗 https://adilet.zan.kz/

The amendments expand the scope of VAT exemptions, notably:

• A broader list of laboratory tests
• Expanded coverage of medicaments

The changes also simplify the VAT exemption process for imports of medical goods by:

• Reducing administrative requirements
• Allowing flexible supporting documentation
• Leveraging government IT systems for verification

Order No. 1204 updates the list of goods subject to reduced VAT rates, including:

• Pharmaceutical inputs (e.g., chewing gum base)
• Organic and inorganic chemical products
• Packaging materials (glass containers, tubes)
• Medical-use items (gloves, cotton wool, clothing, footwear, headwear)

At the same time, stricter compliance conditions apply. Taxpayers must hold:

• Licences
• Registration certificates
• Other official authorisations

These measures ensure that tax benefits are granted only to qualified and compliant operators.

👉 Government of Kazakhstan (official portal)
https://www.gov.kz/memleket/entities

Most provisions took effect on 26 June 2026, with some delayed to 12 July 2026, allowing businesses time to adapt.

Overall, the reform reflects a dual strategy: expanding VAT relief in healthcare while strengthening administrative efficiency and compliance oversight.