Important Changes in Tax Law of Republic Kazakhstan

Source: IS Paragraph

17.04.2026

Taxpayer’s Cabinet ISNA: new functionality for structural divisions

The State Revenue Committee announces that, in order to implement the provisions of the Tax Code of the Republic of Kazakhstan (RK) regarding the recognition of a legal entity’s structural unit as an independent payer of taxes and budgetary contributions (except for the corporate tax and VAT), new functionality has been launched in the Taxpayer’s Cabinet within the Integrated Tax Administration System (ISNA).

Legal entities with structural units recognised as independent payers must generate a decision regarding such recognition within the Taxpayer’s Cabinet ISNA.

Information on the generated decisions will be forwarded to the state revenue authorities and used in the automatic generation of zero tax return forms (cl. 6 art. 115 of the Tax Code).

Source: IS Paragraph

09.06.2026

List of imported goods exempt from VAT has been approved

The list of goods exempt from VAT on import has been approved in accordance with sub-cl. 11) cl. 1 art. 479 of the Tax Code.

The exemption applies to goods imported by participants in the ‘Astana Hub’, provided that the following conditions are met:

- The imported goods are included in the list of goods exempt from VAT;

- The import of the goods has been formalised with the relevant documentation in accordance with the customs legislation of the EAEU and/or the RK;

- The goods have been imported solely for use in carrying out priority activities in the field of information and communication technologies, as set out in the approved list.

The list includes 41 commodity headings and was approved by Order No. 281/NK of the Deputy Prime Minister of the Republic of Kazakhstan – Minister of Artificial Intelligence and Digital Development of the Republic of Kazakhstan dd. 2 June 2026.

The Order came into force on 19 June 2026, applies to legal relationships arising from 1 January 2026, and will remain in force until 1 January 2029.

The list can be viewed via the following link: https://prg.kz/lawyer/document/?doc_id=37396889&pos=30;154

 

Source: IS Paragraph

11.06.2026

Kazakhstan and Oman are simplifying tax rules for business: the law is signed

The President has signed the Law of the Republic of Kazakhstan ‘On the ratification of the Agreement between the Government of the Republic of Kazakhstan and the Government of the Sultanate of Oman for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital and of the Protocol thereto’.

The Agreement aims to develop economic cooperation between Kazakhstan and Oman, create more favourable conditions for investment and eliminate instances of double taxation of the income of residents of both states.

In particular, the document regulates:

• determining of tax residency
• issues relating to the creation of a permanent establishment
• the allocation of taxable income (dividends, interest, royalties, income from business activities, etc.)
• the principle of non-discrimination in taxation
• the mutual agreement procedure between the competent authorities
• the exchange of tax information
• the application of provisions limiting tax relief.

According to data provided at the time of the Law adoption, trade turnover between Kazakhstan and Oman over the past ten years amounted to approximately USВ 27 million. It is expected that the entry of the agreement into force will contribute to the growth of mutual trade and investment.