Important Changes in Tax Law of Republic Kazakhstan

21.01.2026

Source: State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (SRC MoF RK)

02.10.2025

VAT for foreign Internet platforms: results of administration and new measures from 2026

The SRC MoF RK reported on the results of VAT administration in relation to foreign Internet companies and measures to strengthen tax discipline, which began to apply on 1 January 2026.

Since the VAT introduction in Kazakhstan, 116 foreign Internet companies have been registered. In 2025, 18 new companies were registered, including Chess.com, OpenAI (ChatGPT), Canva, and Okko online service. The expansion of the list confirms the inclusion of the largest digital players in the tax field of the Republic of Kazakhstan.

Total VAT revenues from foreign Internet companies amounted to KZT 111.6 billion, of which KZT 41.8 billion accounted for in 2025. This is KZT 18 billion more than in 2024. Temu, Valve Corporation, and Apple became the largest payers in 2025.

The following additional tax administration measures are initiated from 1 January 2026.:

  • those foreign Internet companies that have not passed registration or evade VAT paying are subject to blocking in Kazakhstan;
  • the list of such companies will be compiled by the authorized body and published in the public domain.

The measures are aimed at ensuring equal taxation conditions and developing a transparent competitive environment in the digital economy of Kazakhstan.

 

Source: SRC MoF RK

12.11.2025

The criteria for recognizing income from entrepreneurial activity of individuals have been clarified

The Minister of Finance of the Republic of Kazakhstan adopted Order No. 698, approving the forms, rules, and deadlines for banks to submit information concerning the bank accounts of individuals and legal entities to state revenue authorities, as well as the criteria for identifying income of individuals with characteristics of entrepreneurial activity. The order entered into force on 1 January 2026.

A key change was the introduction of a monetary threshold for classifying transactions on individuals' bank accounts as business income.

Previously, only the number of revenues was considered; currently, a dual criterion is applied.

Transactions are considered to have the characteristics of entrepreneurial activity if the following conditions are met simultaneously:

  • money receipts from 100 or more different individuals over three consecutive calendar months;
  • the total amount of receipts for the specified period exceeds 12 times the minimum wage.

The minimum wage in the Republic of Kazakhstan as at 1 January 2026, is KZT 85,000. Therefore, the threshold for receipts is KZT 1,020,000 over three months.

 

 

Source: IS Paragraph

18.11.2025

A ban on a special tax regime (STR) for 44 types of activities has been approved

The Government of the RK has approved a list of activities for which the use of the STR based on the simplified tax return is prohibited. This ban is established pursuant to the provisions of the new Tax Code.

The list includes 44 activities, split into 185 items with OKED codes. These are primarily:

  • High-margin activities
  • Government-regulated sectors
  • Financial sector, subsoil use, energy, construction, consulting, accounting, and audit
  • Trade in excisable goods, petroleum products, and metals
  • Leasing, banking, brokerage, gambling, and digital mining.

The list will come into effect on 1 January 2026. The full list of activities with OKED codes is available at the following link: https://online.zakon.kz/Document/?doc_id=33070339#sub_id=1

 

Source: IS Paragraph

04.12.2025

The Atyrau Special Economic Zone has been created

The Atyrau SEZ has been established in the Atyrau Region. It is located within the boundaries of Atyrau city and the Zhylyoi district along the Atyrau-Dossor highway. Its total area is 450 hectares.

The Atyrau SEZ is established until 31 December 2036, with the following objectives:

  • development of high-tech and competitive industries
  • attraction of investment and implementation of new technologies
  • development of the manufacturing industry, including chemical, petrochemical, and metallurgical industries, production of non-metallic mineral products, rubber and plastic products, and other high-added-value products
  • increasing employment in the region.

A special legal regime is established within the SEZ, with taxation being carried out in accordance with the legislation of the RK. The customs procedure of a free customs zone also applies.

The regulations and target indicators of the Atyrau SEZ became effective on 1 December 2025.

 

 

Source: IS Paragraph

25.12.2025

The List of participants in the monitoring of large taxpayers has been approved

The Ministry of Finance of the Republic of Kazakhstan has approved a new List of participants in the monitoring of large taxpayers. It includes 524 taxpayers defined under the new Tax Code.

The List is based on tax reporting as at 1 October 2025, it will come into effect on 1 January 2026, and will be valid for two years.

The List can be accessed at the following link: https://online.zakon.kz/Document/?doc_id=34956899

 

Source: ZAKON.KZ

01.01.2026

The new Tax Code has entered into force

On 1 January 2026, the new Tax Code and accompanying law on amendments to tax legislation, previously signed by President Kassym-Jomart Tokayev, entered into force in the RK. The documents form an updated taxation system and affect most tax regimes and procedures. 

Key changes include:

  • VAT: the base rate has been increased to 16%, and the mandatory registration threshold has been lowered to MCI 10,000;
  • Corporate income tax (CIT): a rate of 25% has been established for banks (except for SME lending) and the gambling business; the list of non-reimbursable expenses has been clarified;
  • CIT at source: the list of income of non-residents from sources in the Republic of Kazakhstan has been expanded. This income from the provision of services outside the RK now includes advertising services, as well as services for collecting and processing information;
  • Individual income tax (IIT): a progressive rate scale of 10% and 15% has been introduced, and the rules for taxing dividends have been updated;
  • Special tax regimes: 3 regimes have been retained: for the self-employed; individual entrepreneurs and legal entities filing a simplified declaration; and peasant (farm) households.

The changes are comprehensive and affect a wide range of taxpayers. This list is not a complete one, so it is recommended to consult with tax specialists to assess the impact of the new regulations on specific transactions and business models.