Excise tax rates on excisable goods, the list of which is defined by Article 536 of the Tax Code of the Republic of Kazakhstan, are set in absolute amount per unit of measurement in physical terms.
According to the Tax Code of the Republic of Kazakhstan, tobacco products produced in the territory of the Republic of Kazakhstan and imported into the territory of the Republic of Kazakhstan are subject to excise tax at the following rates:
Cigarettes with a filter, as well as without a filter and cigarillos: from January 1, 2026 to December 31, 2026 inclusive – 18 051 tenge / 1,000 pieces; from January 1, 2027 to December 31, 2027 inclusive – 21,163 tenge / 1,000 units.
Cigars – 825 tenge /piece.
Pipe tobacco, smoking, hookah and other tobacco packaged in consumer containers and intended for final consumption, with the exception of pharmaceutical products containing nicotine:
from January 1, 2026 to December 31, 2026 inclusive – 15,863 tenge /kilogram; from January 1, 2027 to December 31, 2027 inclusive – 18,835 tenge /kilogram.
Products with heated tobacco (heated tobacco stick, heated tobacco capsule, etc.): from January 1, 2026 to December 31, 2026 inclusive – 11230 tenge / 1,000 units; from January 1, 2027 to December 31, 2027 inclusive – 11330 tenge / 1,000 units.
Import of tobacco products (cigars) worth over 10.0 thousand tenge of the customs value (except for personal consumption) – 10% of the value in tenge / piece.
Unless otherwise provided by the Tax Code of the Republic of Kazakhstan, the excise tax on excisable goods is subject to transfer to the budget no later than the 20th day of the month following the reporting tax period at the location of the taxable object.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1293222?lang=ru