The Department of State Revenue for the Mangystau region informs that since January 1, 2026, a new Tax Code has been in force in Kazakhstan.

One of the key changes concerns the import of goods.

The VAT rate is 16%.

Applies to all taxable imported goods.

Where is VAT paid?

VAT on imported goods is paid at the taxpayer's location if the goods are produced for domestic consumption.

VAT offset method

For certain categories of goods, VAT is not paid immediately, but is reflected simultaneously in the accrual and offset in the VAT declaration.

The offset method is used if you are a VAT payer and you import, for example: equipment; agricultural machinery; trucks; locomotives and wagons; airplanes and helicopters; ships; spare parts; breeding animals (cattle); artificial insemination equipment.

The list includes goods that are not manufactured in the Republic of Kazakhstan or do not cover the domestic needs of the country.

Terms of use

Goods imported using the offset method:

they are not subject to resale (there are exceptions)

and can be transferred to financial leasing (except for international)

The period of mandatory use:

- 5 years — for most products;

- 18 months — for agricultural poultry.

In case of violation of the conditions, VAT is payable with a penalty charge.

What is NOT considered a violation: forced slaughter of animals; deaths within the norms; re-export; de-registration for VAT; write-off due to an accident or malfunction (if there are supporting documents).

After the expiration of the period of use: the sale of such goods is not subject to VAT; the transfer to financial leasing is exempt from VAT.

The new procedure allows businesses not to divert working capital during import, but requires strict compliance with the conditions.

For reference: The list of goods was approved by the Decree of the Government of the Republic of Kazakhstan dated 31.12.2025 No. 1199.

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1160677?lang=kk