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 Kazakhstan or imported into the country are subject to excise tax at the following rates:
- Cigarettes with a filter, without a filter and cigarillos: from January 1 to December 31, 2026 inclusive – 18 051 tenge per 1,000 pieces; from January 1 to December 31, 2027 inclusive – 21 163 tenge per 1,000 pieces.
- Cigars: 825 tenge per 1 piece.
- Pipe tobacco, smoking tobacco, hookah tobacco, etc., packaged in consumer containers and intended for final consumption (with the exception of pharmaceutical products containing nicotine): from January 1 to December 31, 2026 inclusive – 15,863 tenge per 1 kilogram; from January 1 to December 31, 2027 inclusive — 18,835 tenge per 1 kilogram.
- Products with heated tobacco (heated tobacco stick, heated tobacco capsule, etc.): from January 1 to December 31, 2026 inclusive – 11,230 tenge per 1,000 units; from January 1 to December 31, 2027 inclusive – 11,330 tenge per 1,000 units.
- Import of cigarettes (cigars) worth over 10.0 thousand tenge of the customs value (except for importation for personal consumption) – 10% of the value.
Unless otherwise provided by the Tax Code of the Republic of Kazakhstan, the excise tax is subject to transfer to the budget at the location of the taxable object no later than the 20th day of the month following the reporting tax period. #Zamen_tartip_the Law_and_ Order

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1296728?lang=ru