Summary
- Kazakhstan has expanded VAT exemptions in the healthcare sector, including a broader range of laboratory services and medicinal products, as part of amendments implemented under recent government orders effective in 2026.
- The reforms also simplify procedures for applying VAT exemptions on imported medical goods, reducing administrative requirements and increasing reliance on digital verification systems for compliance.
- In parallel, Kazakhstan has updated its reduced VAT framework for pharmaceuticals and medical products, including the application of a 5% rate in 2026 and a planned 10% rate from 2027, alongside stricter licensing and documentation requirements.
Article
The changes reflect Kazakhstan’s continued effort to rebalance its VAT system in the healthcare sector by combining targeted tax relief with stronger compliance controls. While broader exemptions and reduced rates aim to improve access to medical services and reduce costs, businesses in the pharmaceutical and medical supply chain will need to ensure stricter documentation and eligibility compliance to benefit from these measures.
Primary Sources
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