How vat / sales tax works in Kazakhstan
Kazakhstan VAT runs at 16% under the 2026 Tax Code, up from 12%, with output tax charged, input tax credited, and quarterly electronic returns.
Registration follows turnover tests with voluntary entry below, while exports, international transport, and defined supplies zero-rate.
Financial, health, education, and property supplies are largely exempt, and digital-asset VAT exemption narrowed to AIFC-licensed exchange services.
Tax rates at a glance
- Standard VAT
- 16%
- Prior rate
- 12%
- Zero-rated supplies
- 0%
- Exempt supplies
- Exempt
- AIFC exchange services
- Exempt
- Filing rhythm
- Quarterly
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
E-commerce sellersManufacturersMinersExpatsCross-border traders
Watch out for
- The 2026 jump from 12% to 16% reprices every contract, price list, and ERP mapping, so legacy figures under-collect systematically.
- Digital-asset exemption now covers only AIFC-licensed exchange services, pulling other token transfers into standard VAT.
- AIFC offers a separate English-law regime with its own tax mechanics, which needs parallel analysis for centre participants.
- Subsoil and extractive flows follow special regimes beside standard VAT that energy-sector pricing must model separately.
Frequently asked questions
What is the VAT rate in Kazakhstan?
Kazakhstan applies 16% standard VAT in 2026 under the new Tax Code, raised from 12%, with zero-rating for exports and exemptions for finance, health, and education.
Is crypto VAT-exempt in Kazakhstan?
Only AIFC-licensed exchange services keep exemption from 2026. Other digital-asset transfers can face standard 16% VAT.
How often are Kazakh VAT returns filed?
Quarterly through electronic returns, with input credits conditioned on compliant invoice documentation.