According to paragraph 2 of Article 518 of the Tax Code of the Republic of Kazakhstan, the minimum price level is determined by the authorized body for goods included in the list of certain types of goods in respect of which the minimum price level is applied, in accordance with the procedure for determining the minimum price level.

The list of certain types of goods for which the minimum price level is applied, as well as the procedure for determining the minimum price level, shall be approved by the authorized body in agreement with the authorized body in the field of trade regulation. The minimum price level is determined quarterly.

The authorized body since January 2026 is the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

The Committee for the period from April 01 to June 30, 2026 established the minimum prices for goods produced in Kazakhstan.

The list includes 28 product names, including:

• Cottage cheese with a fat content of no more than 40%, other - 1,822 tenge per kg;
• Other processed cheeses, non-grated or non-powdery with a fat content of not more than 36% by weight with a dry matter content of more than 48% by weight - 2,985 tenge;
• Eggs of birds, in shell, fresh, domestic chickens (Gallus domesticus) - 41 tenge apiece;
• Fresh or chilled potatoes, other - 90 tenge per kg;
• White cabbage, fresh or chilled, - 72 tenge per kg;
• Carrots fresh or chilled - 106 tenge per kg;
• Apples, others from August 1 to November 30 - 175 tenge per kg;
• Hard wheat, other - 83 tenge per kg;
• Wheat flour from soft wheat and spelt - 175 tenge per kg;
• Other sunflower seeds, crushed or not crushed - 201 tenge per kg;
• Other sunflower oils or their fractions in primary packages with a net volume of 10 liters or less - 451 tenge per kg;
• Sausages, dry or pasty, raw, from meat, meat offal or blood - 2,063 per kg;
• Other sausages and similar products from meat, meat offal or blood - 1,521 per kg;
• Pasta, other dried - 248 tenge per kg;
• Vodka with an alcohol concentration of 45.4 volume % or less, in vessels with a capacity of 2 litres or less - 1,268 per litre.

The list of goods not produced in Kazakhstan (imported) includes 8 items, including:

• Mushrooms of the genus Agaricus, fresh or chilled - 754 tenge per kg;
• Bananas, including plantains, fresh - 403 tenge per kg;
• Oranges are sweet, fresh - 277 tenge per kg;
• Tangerines fresh and dried (including tangerines and satsuma) - 269 tenge per kg;
• Persimmon fresh - 208 tenge per kg;
• Other solvents and diluents complex organic, elsewhere not named or included; ready-made compositions for removing paints or varnishes - 234 tenge per liter.

Clause 1 of Article 518 of the Tax Code provides that the amount of taxable imports of goods is determined on the basis of the cost of their acquisition.

When declaring the value of imported goods included in the list of certain types of goods for which the minimum price level is applied, below the established minimum price level, the taxpayer is obliged to pay tax, taking into account the difference in these amounts at the rate established by paragraph 1 of Article 503 of this Code, within the period provided for by Article 530 of this Code.

      If the tax authority reveals non-compliance by the taxpayer with the requirement established by part six of this clause, the amount of the difference between the minimum price level and the amount of the declared value of imported goods included in the list of certain types of goods in respect of which the minimum price level is applied is credited to the personal account in accordance with the procedure for maintaining a personal account.

Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1290437?lang=ru