The Ministry of Finance of the Republic of Kazakhstan has announced key changes to value added tax (VAT) that will come into effect on January 1, 2026, as part of the new Tax Code. The updates are aimed at increasing the transparency of tax administration, supporting honest businesses, and simplifying VAT rules.

The new code clarifies the categories of transactions that are not subject to VAT. These include:

• the sale of goods, works, and services exempt from VAT;
• transactions whose place of sale is outside the Republic of Kazakhstan;
• the sale of certain categories of goods included in the list in Article 474 of the Code;
• activities in the gambling business;
• transactions subject to a special tax regime;
• turnover related to lottery activities.

Sale of a residential building or apartment by a construction company

Sale of a residential building (apartment) whose construction has begun and/or which has been accepted into operation before January 1, 2026.

Leasing of a residential building or apartment

Leasing of a residential building or apartment under a long-term lease agreement with the right of redemption concluded before January 1, 2026.

When selling a residential building (apartment) purchased without VAT, the turnover is determined as the positive difference between the sale price and the book value of the residential building (apartment) reflected in the accounting records on the date of sale, excluding revaluation and impairment.

 The changes ensure a smooth transition of the construction industry to the new requirements.

For agricultural producers, processors, and agricultural cooperatives, the amount of additional VAT creditable is increased from 70% to 80%.

From January 1, 2026, VAT will be credited according to the updated rules:

• for goods, works, and services — on the date of their actual receipt;
• for imports from third countries — on the date of release of goods;
• for imports from EAEU countries — on the date of VAT payment;
• for works and services of non-residents — on the date of issuance of the electronic invoice.

These rules introduce a uniform and clear procedure for determining the moment of offset.

The following tax rates will be introduced in 2026:

16% — basic VAT rate.

Reduced rates:

• 5% from 2026 and 10% from 2027 — for medicines, medical devices, and services provided by licensed healthcare entities.
•   10% — for the sale of domestic periodicals.

 A 0% rate applies to:

• the export of goods;
• international transportation;
• the supply of fuel and lubricants to foreign airlines;
• goods sold in special economic zones;
• sales of refined gold.

Form 300.00 shall 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 after that.

Crediting deferred VAT amounts on invoices

The provision of the Tax Code in force on the date of purchase of goods, works, or services applies to crediting VAT amounts.

If the goods, work, or services were purchased in December 2025, the credit period is determined in accordance with paragraph 1 of Article 401 of the Tax Code in force until January 1, 2026.

Thus, VAT eligible for credit is taken into account in the tax period that includes the latest of the following dates:

• the date of receipt of goods, works, services;
• the date of issue of an invoice or other document that is the basis for crediting value added tax in accordance with paragraph 1 of Article 400 of the Tax Code.

Thus, VAT on purchased goods, works, services

in the fourth quarter of 2025, the date of receipt of which falls in the fourth quarter of 2025, and the invoice issued by the supplier of goods, works, services in the first quarter of 2026, is credited in the first quarter of 2026 on the latest date.

Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1128796?lang=kk