The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan informs that, in accordance with Order No. 363 of the Minister of Finance of the Republic of Kazakhstan dated June 4, 2026, “On Approval of the Rules and Terms for the Implementation of the Pilot Project on Compensation of Value Added Tax to Individuals Who Are Citizens of Foreign States When Exporting Goods Outside the Customs Territory of the Eurasian Economic Union, Except for the Export of Goods Through the Territories of Member States of the Eurasian Economic Union (Tax Free Pilot Project),” the Tax Free Pilot Project is being implemented in the Republic of Kazakhstan.

The project allows foreign tourists (except for citizens of EAEU member states) to receive a refund of the value added tax (VAT) paid when purchasing goods, provided that the goods are exported outside the EAEU.

“Tax Free” is a VAT refund for foreign tourists on purchases made when leaving Kazakhstan.

The pilot project operates at stationary retail facilities located in the cities of Almaty, Astana, Aktau, Aktobe, Atyrau, Balkhash, Karaganda, Kostanay, Pavlodar, Petropavlovsk, Semey, Taraz, Turkistan, Uralsk, Ust-Kamenogorsk (Katon-Karagay), Shymkent, as well as in the village of Burabay, Akmola Region.

VAT refunds are processed through the Tax Free system operator and are available to foreign tourists when purchasing non-food goods for a total amount of at least 10 MCI per receipt (KZT 43,250 in 2026).

The “Tax Free” document is issued by the seller based on the cash register receipt showing the VAT amount separately, both in paper and electronic form.

To participate in the Pilot Project, businesses must conclude an agreement with Tax Free Kazakhstan operators by following the link Tax Free Kazakhstan and/or Global Blue.

Connecting to and using the “Tax Free” system is free of charge for businesses.

Private-sector entities located in the above-mentioned settlements are invited to participate, provided that they are VAT payers and conduct retail sales of non-food goods at stationary retail facilities.

Connecting to the “Tax Free” system will provide businesses with additional benefits and opportunities to:

attract foreign tourists to purchase goods;

increase sales volumes and the average transaction value;

enhance the competitiveness of the retail outlet;

provide customers (foreign tourists) with an international VAT refund service through the “Tax Free” system operator.

The Order on the Tax Free Pilot Project is available on the Electronic Control Bank of Regulatory Legal Acts of the Republic of Kazakhstan (ECB RLA) via the following links:

Order — Russian version

Order — Kazakh version

The Order is also available on the website of the Ministry of Finance of the Republic of Kazakhstan:

Ministry of Finance — Kazakh version

Ministry of Finance — Russian version

Ministry of Finance — English version

and on the website of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan:

State Revenue Committee — Kazakh version

State Revenue Committee — Russian version

State Revenue Committee — English version

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1288625?lang=ru