Kazakhstan VAT Guide for 2026: Rates, Registration & Compliance
Kazakhstan's standard VAT rose from 12% to 16% on 1 January 2026. This guide explains the registration threshold, the rules for nonresident digital suppliers, and filing obligations.
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Key Takeaways
Kazakhstan's standard VAT rate rose from 12% to 16% on January 1, 2026 under a new Tax Code, with a reduced 5% rate for medicines and medical services. As a non-EU country, the EU's EUR 10,000 threshold does not apply — mandatory registration applies once turnover exceeds roughly 10,000 monthly calculation indices (about KZT 43 million), and non-resident digital-service suppliers use a separate conditional VAT registration regime. SaaS and digital or online services to Kazakhstani individuals are taxable at 16% with no exemption for foreign B2C sellers; medical care and printed books are exempt.
Taxability Snapshot
SaaS
Taxable
Digital Goods
Taxable
Sales Tax Rates
Kazakhstan's Value-Added Tax (VAT) standard rate rose from 12% to 16% on 1 January 2026 under a new Tax Code, administered by the State Revenue Committee [1][2]. A reduced 5% rate applies to medicines and medical services in 2026, and exports are zero-rated [2].
Rate | Applies to |
|---|---|
Standard 16% | Most goods and services, including foreign online sellers to consumers |
Reduced 5% | Medicines and medical services (2026) |
Zero 0% | Exports of goods |
Exempt | Guaranteed medical care, most financial services, printed books |
For more detail, see our Europe VAT guides.
Under the new Tax Code effective 1 January 2026, Kazakhstan raised the standard VAT rate from 12% to 16% and introduced a 5% reduced rate for medicines and medical services, which rises to 10% in 2027; the mandatory registration threshold was also lowered.
Registration & nexus threshold
Kazakhstan is outside the EU, so the EU One Stop Shop and the EUR 10,000 threshold do not apply. Under the 2026 Tax Code, mandatory VAT registration applies once turnover exceeds roughly 10,000 monthly calculation indices (about KZT 43 million) [1]. Non-resident suppliers of digital services and e-commerce to Kazakh consumers use conditional VAT registration and remit VAT [2]. Registration steps are in the How to Register section.
Filing frequency & deadlines
Foreign digital and internet-platform sellers pay VAT quarterly, by the 25th day of the second month after each quarter [2]. Domestic VAT payers file quarterly. Domestic VAT payers issue electronic invoices through the IS ESF system, a requirement that predates 2026 and continues under the new Tax Code [2].
Exemptions
Guaranteed free medical care and compulsory social health insurance, most financial services, and printed books are exempt, and exports are zero-rated [2]. SaaS and digital or online services supplied to Kazakhstani individuals are taxable at 16% under the 2026 foreign-seller registration regime, with no exemption or threshold for foreign B2C sellers [2].
Penalties
Late payment accrues interest at 1.25 times the National Bank base rate per day of delay, and under-declaration of tax draws an administrative fine of 20% to 80% of the understated amount [2][3]. Foreign digital sellers that fail to register or comply risk having their internet resources blocked in Kazakhstan [2].
Sources
Verified July 2026 against the Kazakhstan State Revenue Committee and Ministry of Finance guidance.
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