VAT administration: main changes from January 1, 2026
As part of the new Tax Code, which was signed by the Head of State on July 18, 2025, the VAT rate from January 1, 2026 is 16% and applies to the amount of taxable turnover and taxable imports.
Reduced VAT rates for medicines and medical services have been established: 5% - from 2026 and 10% - from 2027 (with the exception of those exempted from VAT). A reduced VAT rate is provided for the implementation of domestic periodicals - 10%.
In addition, the threshold for mandatory VAT registration has been reduced from 20,000 MCI to 10,000 MCI.
This will create conditions under which the costs of splitting the business will exceed the possible benefits. As a result, equal conditions will be ensured for all market participants, and tax evasion schemes will become unprofitable.
Lowering the VAT registration threshold also plays an important role in creating a fairer and more transparent market environment.
Limiting the obligation to pay VAT until a certain turnover is achieved helps reduce administrative barriers, facilitates accounting and improves the conditions for the development of entrepreneurship.
As a result, the number of registered business entities is increasing, the tax base is expanding and economic activity in the country is stimulated.
KFH is not a VAT payer, and for legal entities - agricultural producers it is envisaged to increase the additional amount of VAT credited from 70% to 80%.
This measure is aimed at reducing the tax burden and equalizing the conditions for food production, and increasing the competitiveness of Kazakhstani goods in relation to imported analogues. In addition, the reason for the rise in prices for agricultural products is excluded.
From January 1, 2026, the exemption from VAT is canceled when selling and renting residential premises. This change will simplify tax accounting and eliminate the need for a complex distribution of input VAT between residential and non-residential parts of buildings.

The deadlines for submitting a VAT return are changing: the report can be submitted no earlier than the 15th day of the month following the reporting quarter, and no later than the 15th day of the second month. The new deadlines are aimed at reducing the number of desk notifications and additional reporting.

Taken together, these innovations form a comprehensive system aimed at increasing transparency and designed to make tax administration more efficient, fair and conducive to sustainable economic development of the country.

Source : https://www.gov.kz/memleket/entities/kgd-abay/press/news/details/1115507?lang=kk