On changes in excise tax rates from 2026
The new Tax Code of the Republic of Kazakhstan provides for significant changes in the regulation of excise taxes aimed at strengthening the revenue base of the budget, increasing the fairness of the tax system and strengthening control over the turnover of excisable goods.
Since January 1, 2026, excise tax rates on excisable goods have been increased by 10%.
Alcoholic products:
ethyl alcohol with a concentration of 80% and above — 600 ₸/l;
ethyl alcohol less than 80% — 2,550 ₸/l (in terms of 100% alcohol);
alcoholic products (excluding wine, wine materials, beer and beer drinks) — 2,805 ₸/l (100% alcohol);
wine — 38 ₸/l;
wine materials — 187 ₸/l;
beer and beer drinks — 99 ₸/l, with an alcohol content of < 0.5% — 0 ₸/l.
Tobacco products:
cigarettes:
• 2026 — 18 051 ₸/1000 pieces;
• 2027 — 21,163 ₸/1000 pieces;
• 2028 — 21,880 ₸/1,000 pieces;
• 2029 — 23 279 ₸/1000 pieces;
• starting in 2030 — 25,607 ₸/1000 pieces;
pipe tobacco and hookah tobacco:
• 2026 — 15,863 ₸/kg, with a gradual increase to 22,791 ₸/kg by 2030;
products with heated tobacco:
• 2026 — 11 230 ₸/1000 pieces, with an increase to 12 803 ₸/1000 pieces from 2030.
Petroleum products and fuel:
Wholesale sales:
gasoline — 38,134 ₸/ton;
diesel fuel — 35,726 ₸/ton;
gas coal, nefras, ecological fuel — 38,134 ₸/ton.
Retail sales:
gasoline — 500 ₸/ton;
diesel fuel — 60 ₸/ton;
gasohol, benzanol, nefras, mixtures of light hydrocarbons and ecological fuels — 500 ₸/ton.
Energy drinks (excise tax introduced for the first time):
2026 — 100 ₸/l;
2027 — 140 ₸/l;
2028 — 180 ₸/l;
2029 — 200 ₸/l;
starting in 2030 — 240 ₸/liter.
This measure is aimed at regulating the consumption of products that have a stimulating effect, especially among young people, as well as additional replenishment of the budget.
Taxation of luxury goods:
From 2026, the list of excisable goods includes:
passenger cars priced from 18,000 MCI — a rate of 10% of the cost;
vessels (ships, yachts) cost from 24,000 MCI — 10%;
aircraft (planes) cost from 24,000 MCI — 10%.
The introduction of these regulations implements the principle of fair taxation and provides for an additional tax burden for owners of expensive assets.
It should be noted that in accordance with the Resolution of the Government of the Republic of Kazakhstan dated September 24, 2014 No. 1011, the formation of state policy in the field of licensing and licensing system falls within the competence of the Ministry of National Economy of the Republic of Kazakhstan.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1213829?lang=kk