The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan continues its active efforts to ensure transparency and fair taxation in the digital economy.

Since 2022, Kazakhstan has been successfully applying the digital services tax, commonly referred to as the «Google tax».

Since its introduction, 120 foreign companies have been registered under the Google tax regime, including 22 companies in 2025. Total budget revenues have amounted to KZT 136 billion, including KZT 57.6 billion in 2025 and KZT 8.7 billion in January 2026.

In accordance with the Tax Code of the Republic of Kazakhstan, second-tier banks and payment organizations submit information to the state revenue authorities on foreign companies that have undergone conditional registration. These data are used to analyze the completeness and timeliness of the fulfillment of tax obligations in relation to e-commerce in goods and the provision of electronic services to individuals within the territory of the Republic of Kazakhstan.

Based on the reconciliation of data received from second-tier banks, payment organizations, and information on VAT amounts paid by foreign companies, the state revenue authorities carry out desk (cameral) control.

Where cases of non-payment or partial payment are identified, discrepancy notices are issued based on the results of cameral control.

At the same time, in accordance with Article 89 of the Tax Code of the Republic of Kazakhstan, effective from 1 January 2026, provisions have been introduced allowing the competent authorities to adopt decisions on restricting access (blocking) to the internet resources of foreign marketplaces in the event of their failure to comply with notifications issued following cameral control, as well as notifications on registration as value-added tax payers.

The implementation of these measures is aimed at ensuring equal competitive conditions for domestic and foreign market participants, strengthening tax discipline in the digital environment, and reducing the share of the shadow economy without conducting documentary tax audits.

Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1165186?lang=kk