Kazakhstan 2026: New VAT and Excise Rules for Imports, Medicines, and Luxury Goods

• From January 1, 2026, Kazakhstan introduces new VAT and excise rules for importers, especially of medicines and excisable goods.
• VAT on imported medicines will be 5% from January 1, 2026, and 10% from January 1, 2027, with exemptions for certain medical programs and social categories.
• Some imported goods will have VAT paid by the offset method.
• Excise rates increase by about 10% for alcohol (except wine and beer), tobacco, beer, soft drinks, fuel, and other goods; the list of excisable goods is expanded to include energy drinks and luxury vehicles, boats, and planes.
• Luxury tax of 10% applies to vehicles over 18,000 MRP and boats/planes over 24,000 MRP.

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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