Starting from January 1, 2026, the VAT rate on turnover and imports will be 16%.

In the field of medicine:

A reduced VAT rate has been introduced:

– 5% from 2026

– 10% from 2027

For:

• medical services,

• medicines,

• medical products, except for those exempt from VAT.

The list of medicines, medical devices, medical device components, as well as technical auxiliary (compensatory) means will be established by the Government.

In construction sector and sale of housing:

Effective January 1, 2026, the existing Value Added Tax (VAT) exemption for the sale and rental of residential premises (apartments) will be abolished.

VAT exemption is provided for the transition to VAT on residential premises (apartments):

• when selling residential premises (apartments), provided that its construction has commenced and/or commissioning has been completed before January 1, 2026. This VAT exemption is applied directly by the developer/builder.;

when a residential building (or part of an apartment building) is leased under a long-term lease agreement with the right to purchase, provided the agreement was concluded before January 1, 2026.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1094528?lang=kk