In accordance with the tax legislation of the Republic of Kazakhstan, Value Added Tax (VAT) payers include registered legal entities and individuals importing goods into the territory of the Republic of Kazakhstan. Additionally, persons whose taxable turnover exceeds the established threshold are required to register for VAT.

The VAT registration threshold is 10,000 times the Monthly Calculation Index (MCI) as effective on January 1st of the relevant financial year. If this limit is exceeded, the taxpayer must mandatorily register as a VAT payer.

Value Added Tax is calculated based on taxable turnover and taxable imports. This means that VAT is applied during the sale of goods, works, and services within Kazakhstan, as well as during the importation of goods.

The standard VAT rate is 16%. This rate applies to both taxable turnover and taxable imports.

Furthermore, reduced rates are provided for specific goods and services. In particular, the VAT rate for medical services, medicines, and medical devices will be 5% starting from January 1, 2026, and 10% from January 1, 2027. For the sale of domestic periodicals, the VAT rate is set at 10%.

Medical services and medicines provided within the guaranteed volume of free medical care and the compulsory social health insurance system are exempt from VAT.

The tax period for Value Added Tax is a calendar quarter. Taxpayers are required to submit reports and remit the relevant amounts to the budget on a quarterly basis.

Thus, VAT is a type of indirect tax that serves as an important source of state budget revenue, and the procedures for its calculation and payment are strictly regulated by law.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1174926?lang=kk