Kazakhstan VAT rate
Налог на добавленную стоимость — standard rate on taxable turnover and taxable imports, Article 503(1) of the Tax Code of the Republic of Kazakhstan (Кодекс РК от 18 июля 2025 года № 214-VIII ЗРК), administered by the State Revenue Committee of the Ministry of Finance.
| Current value | 16 percent |
|---|---|
| In force from | 2026-01-01 |
| Official source | Налоговый кодекс Республики Казахстан (Кодекс РК от 18 июля 2025 года № 214-VIII ЗРК), статья 503, пункт 1: «Если иное не установлено настоящей статьей, ставка налога на добавленную стоимость составляет 16 процентов и применяется к размеру облагаемого оборота и облагаемого импорта»; введён в действие с 1 января 2026 года статьёй 848, пункт 1 — текст в ИПС «Әділет» (Министерство юстиции РК) |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THE INCREASE HAS COMMENCED — the brief asked whether the higher rate is actually in force, and it is. The new Tax Code (№ 214-VIII ЗРК, signed 18 Jul 2025) came into force on 1 January 2026 (Art. 848(1), with only Art. 189 deferred to 1 Jul 2026 and Art. 92 / Chapter 90 to 1 Jan 2027) and raised the standard VAT rate from 12% to 16%. It simultaneously repealed the 2017 Tax Code (№ 120-VI) in full. Do NOT serve 12% — that rate ended 31 Dec 2025. Reduced and zero rates under Art. 503: (a) 5% in 2026, rising to 10% from 1 Jan 2027, on medicines, medical devices and assistive/compensatory devices (government-approved list) and on licensed medical services; (b) 10% on domestically produced periodical print media; (c) 0% on the export and related turnovers listed in Chapter 47 — unconfirmed zero-rated turnover is re-taxed at the Art. 503(1) rate. Registration threshold (Art. 99(4)(2)): mandatory VAT registration once turnover exceeds 10,000 MRP, i.e. 43,250,000 KZT in 2026 (MRP 4,325 KZT). Tax period is the calendar quarter (Art. 504); return due by the 15th of the second month after the quarter (Art. 505), payment by the 25th (Art. 506). ACCESS NOTE: adilet.zan.kz serves an incomplete TLS certificate chain — WebFetch-style clients fail with 'unable to verify the first certificate'; the text here was retrieved with a client that tolerates the chain. kgd.gov.kz's VAT page carries no rate at all, and gov.kz is a JavaScript shell that returns no text to fetchers, so adilet is the only machine-readable primary source for the statute.
Earlier values
| From | Value | Source |
|---|---|---|
| 2018-01-01 | 12 | Кодекс РК от 25 декабря 2017 года № 120-VI «О налогах и друг |
Get it programmatically
curl https://asiaref.dev/v1/kz/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/kz/vat/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/kz/vatOther Kazakhstan series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates