# Kazakhstan VAT Guide for 2026: Rates, Registration & Compliance

Canonical: https://trykintsugi.com/sales-tax-guides/europe/kazakhstan
Published: September 22, 2026

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.

- **SaaS:** Taxable
- **Digital Goods:** Taxable

## 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

## 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](/sales-tax-guides/europe).

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

- [1] [State Revenue Committee — Main changes to the Tax Code from 1 January 2026 (VAT 16% standard, 5% medicines)](https://kgd.gov.kz/ru/content/osnovnye-izmeneniya-vnesennye-v-nalogovyy-kodeks-rk-s-01012026g-po-nalogooblozheniyu)

- [2] [Ministry of Finance / State Revenue Committee — VAT registration threshold and reforms](https://www.gov.kz/memleket/entities/kgd/press/news/details/1096207?lang=ru)

Verified July 2026 against the Kazakhstan State Revenue Committee and Ministry of Finance guidance.

#### Frequently asked questions

### What is the VAT rate in Kazakhstan in 2026?

The standard rate rose to 16% (from 12%) under the new Tax Code effective 1 January 2026, with a 5% rate for medicines and medical services.

### What is the VAT registration threshold?

About KZT 43 million a year (10,000 MCI) for domestic businesses, down from 20,000 MCI; foreign digital sellers to consumers have no threshold.

### Is SaaS taxable in Kazakhstan?

Yes. SaaS and digital or online services to Kazakhstani individuals are taxable at 16% under the 2026 foreign-seller registration regime.

### What must a non-resident digital seller do?

Enter the State Revenue Committee's special online register within one month of the first payment from a Kazakhstani customer and remit 16% VAT; non-registration can lead to internet-resource blocking.

### When are Kazakhstan VAT returns due?

Foreign digital sellers pay quarterly, by the 25th day of the second month after each quarter; domestic VAT payers file quarterly.

### What is the penalty for late Kazakhstan VAT?

Late-payment interest runs at 1.25 times the National Bank base rate per day, and under-declaration draws fines of 20% to 80% of the understated tax.