QUESTION 1. What should I do with the remaining goods purchased before 2026?

ANSWER. Goods (leftovers) purchased before 2026 at a rate of 12% do not need to be accounted for separately, while their further sale after January 1, 2026 is subject to taxation at the rates provided for by the Tax Code effective from 2026. (16%, 10%, 5%).

QUESTION 2. Please explain the procedure for taxation of dividends paid in 2026 to a non–resident individual with a share of 60% and a non–resident legal entity with a share of 40%?

ANSWER. Payment of dividends to a non–resident individual who owns a share in the authorized capital of a legal entity in the amount of 25% or more:

1) if the amount of income does not exceed 230,000 MCI, the individual income tax rate of 5% is applied.%;

2) if the amount of income exceeds 230,000 MCI, a combined rate is applied: 5% - on income within 230,000 MCI and 15% – on the amount exceeding.

Payment of dividends to a non–resident legal entity that is a participant (shareholder) of a legal entity:

the corporate income tax rate of 15% is applied.

QUESTION 3. How will the VAT on the sale and rental of housing change from 2026?

ANSWER. Since 2026, a change has been introduced on VAT exemption for the sale and rental of housing.

The sale by a construction company of a residential building (part of a residential building), the construction of which has begun and (or) the commissioning of which was carried out before January 1, 2026, will be exempt from VAT. VAT exemption will also be applied when a residential building (part of a residential building) is leased under a long-term lease agreement with the right to purchase, which is concluded before January 1, 2026.

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1138740?lang=kk