VAT changes in 2026

Interview with Daniyar Sagdullin, Deputy Head of the State Revenue Department for Aktau city

Good afternoon, Daniyar Yerbolatovich! Thank you for taking the time for the interview. On January 1, 2026, the new Tax Code came into force, which significantly changed the rules on VAT. Please tell us about the main changes that affect businesses and residents of Aktau.

Daniyar Sagdullin: Hello! I am glad to answer your questions. Indeed, 2026 has brought major changes in VAT administration. The main goal is to expand the tax base while maintaining support for socially significant industries.

The most noticeable change is the increase in the base VAT rate. How significant is it?

Daniyar Sagdullin: The base VAT rate has been increased from 12% to 16%. This applies to the majority of taxable turnover for the sale of goods, works and services in Kazakhstan. The rate also applies to contracts concluded before 2026, if the implementation takes place in the new year.

Many entrepreneurs worry that this will lead to higher prices. How would you comment on that?

Daniyar Sagdullin: An increase in the rate inevitably affects the final cost, especially for those who cannot fully offset the input VAT. However, compensating mechanisms are being introduced: preferential rates and exemptions. The government expects that additional budget revenues will help support the economy and social sphere.

Tell us more about the discounted rates.

Daniyar Sagdullin: Reduced rates have been introduced since 2026:
— 5% (until 2027 — 10%) — for medicines, medical devices and services provided by licensed medical organizations.
— 10% — for the sale of domestic periodicals.
In addition, the list of operations fully exempt from VAT has been expanded: socially significant food products, printing services, archaeological work, and a number of others.

An important point is the change in the VAT registration threshold. Who was affected by this?

Daniyar Sagdullin: The threshold for mandatory VAT registration has been significantly reduced to 10,000 MCI (in 2026, this is approximately 43.2 million tenge of turnover per calendar year). It used to be 20,000 MCI. This means that many medium-sized businesses are now required to become VAT payers. Voluntary registration can be completed earlier.
We are already actively working with Aktau entrepreneurs: we hold explanatory meetings and help with registration.

What other important innovations are worth noting?

Daniyar Sagdullin:
— The abolition of VAT exemption for the sale and rental of residential real estate (this simplifies accounting for developers).
— New rules for foreign companies selling goods and services online to Kazakhstanis (mandatory VAT registration).
— An increase in the amount of VAT deductible for agricultural producers — up to 80%.
— Stricter requirements for electronic invoices and controls.

What advice would you give to Aktau entrepreneurs who are just now facing these changes?

Daniyar Sagdullin:
1. Check your annual turnover for 2025 and predict for 2026 whether you need to register for VAT.
2. Review contracts and pricing taking into account the new rate of 16%.
3. Keep proper records of input and output VAT — this will minimize the tax burden.
4. If necessary, contact our Office — we provide free consultations.
Don't wait for the last few days: it's better to prepare in advance to avoid fines.

Thank you very much for the detailed explanations, Daniyar Yerbolatovich!

Daniyar Sagdullin: You're welcome. We are open to dialogue with business. The main thing is to comply with the law and work transparently.

(Unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1239045?lang=ru