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VAT Exemption for Medicines and Medical Services under GOBMP and OSMS in Kazakhstan in 2026

  • From January 1, 2026, certain medicines and medical services under the Guaranteed Volume of Free Medical Care (GVFMC) and Mandatory Social Health Insurance (MSHI) in Kazakhstan are exempt from VAT.
  • The exemption covers medical services and medicines, including those for rare (orphan) and socially significant diseases, both for domestic use and import.
  • VAT exemption applies at all stages, including import, before medicines reach end consumers.
  • The measure aims to reduce financial burdens on patients and medical organizations, increasing treatment accessibility.

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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