Buyers of expensive passenger cars will have to pay an excise tax of 10% of the cost of the car. The new rules are provided for by the Tax Code, The excise tax applies to passenger cars worth 18,000 MCI and above. In 2026, one MCI is 4,325 tenge, so the threshold is 77.85 million tenge. The buyer himself must pay the excise tax (an individual who purchased a car in Kazakhstan or imported it from another country). How much will you have to pay The excise tax rate is 10% of the cost of the car. For example, if the car costs 80 million tenge, the excise tax will be 8 million tenge. When buying a car in Kazakhstan, the cost is determined by a purchase and sale agreement. Separate cost calculation rules apply for imported cars. When do I need to report If the car was purchased in Kazakhstan, the excise tax declaration must be submitted by the 15th day of the month following the month of purchase. The excise tax itself must be paid before the 20th of the following month or before the state registration of the car. When importing a car from the EAEU countries, instead of a declaration, an application is submitted for the import of goods and payment of indirect taxes. It must be submitted by the 20th of the month.

Source : https://www.gov.kz/memleket/entities/kgd-kyzylorda/press/news/details/1288557?lang=ru