ASTANA, Kazakhstan, January 1. In Kazakhstan,
the new VAT rate of 16% has come into effect, increasing from 12%,
Trend reports.
This change is reflected in the new Tax Code signed by President
Kassym-Jomart Tokayev on July 18, 2025.
According to the presidential press service, a reduced VAT rate
of 5% will apply to medicines and medical services from 2026, which
will increase to 10% by 2027.
In addition, VAT exemptions will be granted for services related
to guaranteed free medical care (GFMPC), mandatory social health
insurance (OSMS), treatment of orphans and socially significant
diseases as specified by the government, book publishing, and
archaeological activities.
A 10% reduced VAT rate will apply to periodic print
publications. The mandatory VAT registration threshold has also
been lowered to 10,000 Monthly Calculation Indicators (MРP)
(approximately 40 million tenge, or around $79,737).
Further changes in the new tax code include the exemption of
pension payments from the Unified National Pension Fund (ENPF) from
individual income tax (IIT), a reduction in transport tax for
vehicles over 10 years old, and an increase in the social tax
deduction for individuals with disabilities, from 882 MPP to 5,000
MPP.
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