From 1 January 2026, new VAT and excise tax rates come into force in Kazakhstan. This is important for all importers of medicinal products and excise goods.

VAT on the Import of Medicines

The VAT rate on the import of medicines will be:

• 5% from 1 January 2026;
• 10% from 1 January 2027.

At the same time, VAT exemptions remain in place for medicines used within the framework of:

• free medical care;
• compulsory medical insurance;
• treatment of orphaned children and socially significant diseases.

The exemption does not apply to medicines that do not fall under the above categories.
The list of such medicines and the VAT exemption rules are established by Resolution of the Government of the Republic of Kazakhstan №1203 dated 31 December 2025 and paragraph 17 of Article 479 of the Tax Code of the Republic of Kazakhstan.

VAT Payable by the Offset (Credit) Method on Imports

For certain imported goods, VAT is paid using the offset (credit) method. The list of such goods and the rules for its formation are approved by Articles 508 and 509 of the Tax Code of the Republic of Kazakhstan and established by Government Resolution №1199 dated 31 December 2025.

Excise Taxes: New Rates and Expanded List of Goods

From 1 January 2026, excise tax rates on major goods increase by 10%. This applies to:

• alcoholic products (excluding wine and beer);
• tobacco products, including heated tobacco products;
• beer and non-alcoholic beverages;
• gasoline, diesel fuel, and other excisable goods.

In addition, the list of excisable goods has been expanded:

• energy drinks - a new taxable item with a gradual increase in rates;
• high-value vehicles, vessels, and aircraft - if the value exceeds 18,000 MCI (vehicles) or 24,000 MCI (vessels/aircraft), the import is subject to a “luxury tax” of 10%.

Source : https://www.gov.kz/memleket/entities/kgd-almaty/press/news/details/1154858?lang=kk