Interview with Tolemis Madeniyet Eleusizuly, Head of the Department of State Revenue "Seaport Aktau" of the Department of State Revenue for the Mangystau region

- Tolemis Madeniyet Eleusizuli, hello! Since January 1, 2026, a new Tax Code has been in effect in Kazakhstan. After the first few months, what key changes are already being felt by taxpayers of the Mangystau region, especially enterprises of the port zone and the Aktau Seaport SEZ?

Tolemis Madeniyet Eleusizuli: Hello! The new Tax Code is aimed at digitalization, increasing tax fairness and stimulating investment. Significant preferences for residents remain in our region, especially in the port of Aktau and in the territory of the FEZ. We actively conduct consultations and seminars so that businesses and residents can work comfortably in the new environment.

- Raising the VAT rate to 16% is one of the most discussed changes. How does it affect logistics and the port business today?

Tolemis Madeniyet Eleusizuli: Starting from 2026, the base VAT rate is 16%. At the same time, the threshold for mandatory VAT registration has been lowered — now it is 10,000 MCI (approximately 43 million tenge per year). This affected a part of the medium-sized business. Important benefits continue to apply to residents of the Seaport Aktau SEZ: zero VAT rate on imports of goods imported from the EAEU member states, fully consumed for the purposes of the zone's activities, as well as exemption from corporate income tax, land and property taxes. These preferences help to maintain the port's competitiveness as a transit hub.

- The progressive IPN scale (10% and 15%) is already being applied. Who does it affect first and how does it affect the port workers?

Tolemis Madeniyet Eleusizuli: A progressive scale of individual income tax has been in effect since this year. Incomes up to 8,500 MCI per year (approximately 36.8 million tenge) are taxed at a rate of 10%, and the excess amount is 15%. The standard tax deduction has been increased to 30 MCI per month, which reduces the burden on workers with average wages. High-income employees pay more, which makes the system fairer. At port companies, we help employers calculate deductions correctly and clarify regulations to minimize the impact on retention of qualified personnel.

- Special tax regimes have been optimized — instead of seven, there are three left. How has this affected Aktau's small and medium-sized businesses?

Tolemis Madeniyet Eleusizuli: In the new code, the number of CPR has been reduced to three main modes: for the self-employed, based on a simplified declaration, and for peasant (farm) farms. Many Aktau entrepreneurs have successfully switched to a simplified declaration with a rate of 4% (with the possibility of adjustment by local authorities). Investment benefits, including a zero interest rate, continue to apply to residents of the Seaport Aktau SEZ. These measures support the development of port infrastructure and the creation of new jobs.

- What changes in digitalization and tax administration are already noticeable in practice?

Tolemis Madeniyet Eleusizuli: The Code has significantly enhanced digitalization: a single integrated platform is operating, reporting forms have been reduced by about 30%, and paper document flow has been minimized. Tax audits are conducted mainly based on a risk-based approach — bona fide taxpayers face fewer checks. This saves business time and resources. We see that entrepreneurs are gradually mastering new electronic services.

- What advice would you give to businesses and residents of the region now, in April 2026?

Tolemis Madeniyet Eleusizuli: I recommend that you regularly check how the new rules affect your activities, and submit timely updated declarations if necessary. Our Department of State Revenue "Seaport Aktau" continues to conduct free consultations and explanatory seminars. Please contact us by phone: 8 (7292) 30-13-10 (inner 1055) or 8 (7292) 30-18-50, and also come personally to the address: Aktau, microdistrict 31B, building 35. Our goal is to make the tax system convenient and fair, contributing to the growth of the region's economy. We are always ready to help you understand and resolve any issues that arise.

- Thanks a lot for the relevant clarifications!

Tolemis Madeniyet Eleusizuli: Thank you for your interest in the topic!

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1210806?lang=kk