On July 18, 2025, the President of Kazakhstan signed the new Tax Code, which will take effect on January 1, 2026.
These measures are designed to improve transparency, expand the tax base, and align with international standards.
VAT rate changes
The standard VAT rate will increase from 12% to 16%. To reduce the impact on essential sectors, the Code introduces reduced VAT rates:
- 5% in 2026, rising to 10% in 2027, for pharmaceuticals, medical equipment, and healthcare services…