What are the VAT rates stipulated in the new Tax Code?
Answer:
The base VAT rate is 16%.
At the same time, differentiated rates have been introduced.
VAT exemptions for farms have been retained.
For agricultural enterprises, it is proposed to increase the additional amount of VAT deductible from 70% to 80%. Thus, the reason for the increase in prices for agricultural products is excluded.
A reduced VAT rate is set for the sale of medicines, medical devices and medical services: at the level of 5% from 2026, 10% from 2027. 
At the same time, VAT exemption is proposed
for medicines and medical services within the guaranteed volume of free medical care and compulsory medical insurance, as well as for the treatment of orphan and socially significant diseases according to the list determined by the Government.; 
books of domestic publication, services for the publication of books in printed form;
archaeological works.
2. For public procurement contracts concluded before January 1, 2026, will the estimates be recalculated due to an increase in the VAT rate to 16%?
Answer:
The VAT rate is the one that is valid on the date of the turnover. The procedure for determining the date of turnover defined in the new Tax Code has been preserved.
Thus, if, under a public procurement contract concluded before 2026, the turnover date falls on 2026, then such turnover is subject to taxation at the rate effective after 2025, that is, 16%.
The issue of recalculating estimates within the framework of public procurement is not within the competence of the SRC.
3. How will the medical sector be subject to VAT starting in 2026?
Answer: 
The new Tax Code provides for the following regarding the taxation of VAT in the medical sector.
1) exempt from VAT:
- sale of medicines and medical services by a healthcare entity licensed for medical activities:
within the framework of the guaranteed volume of free medical care (GOBMP) and compulsory medical insurance (CSHI);
for the treatment of orphan and socially significant diseases.
The list is being developed by the Ministry of Health of the Republic of Kazakhstan.
- import of medicines within the framework of GOBMP and CSHI, as well as for the treatment of orphan and socially significant diseases.
The list and procedure for VAT exemption upon import is being developed by the Ministry of Health of the Republic of Kazakhstan.
2) the VAT rate will apply from January 1, 2026, 5%, from January 1, 2027, 10%: 
- when selling medicines, except for those exempt from VAT, medical products, components of medical products, as well as technical auxiliary (compensatory) means.
The list is being developed by the Ministry of Health of the Republic of Kazakhstan;
- when providing medical services by a healthcare entity licensed for medical activities, except those exempt from VAT.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1075217?lang=kk