WHO IS EXEMPT FROM VAT IN 2026?
Starting from January 1, 2026, Kazakhstan has a new Tax Code that provides for changes in the application of value added tax (VAT).
We explain who is not subject to VAT registration and which transactions are exempt from taxation.
1. Who is not subject to VAT registration?
In accordance with Article 99 of the Tax Code of the Republic of Kazakhstan, VAT registration is not subject to:
Government agencies;
Structural divisions of resident legal entities of the Republic of Kazakhstan;
Individuals engaged in private practice;
Taxpayers who apply special tax regimes (SSR), including on the basis of a simplified declaration.
2. Which transactions are exempt from VAT?
The Tax Code provides for the exemption of certain turnover and transactions, including:
Healthcare
Certain medical services, medicines and medical devices within the framework of GOBMP and OSMS, as well as for the treatment of orphan and socially significant diseases, subject to established conditions.
The social sphere
Individual goods, works, and services of organizations that meet the requirements established by law.
Realty
Separate transactions with land plots and residential real estate.
Education and culture
Certain types of services and activities for which an exemption is provided.
International transportation
Certain works and services directly related to international transportation, in cases stipulated by law.
The exemption is applied subject to the conditions established by the Tax Code.
3. When is it necessary to register for VAT?
Starting from 2026, the threshold for mandatory VAT registration is
10,000 MCI = 43,250,000 tenge.
If the established threshold is exceeded, taxpayers subject to mandatory VAT registration are required to register in accordance with the established procedure.
IT'S IMPORTANT TO KNOW!
The absence of a VAT registration obligation does not automatically mean exemption from VAT when importing goods.
In addition, not all medical products and services are fully exempt from VAT. In 2026, a reduced rate of 5% is provided for certain categories.
Basis: Tax Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII, Articles 99, 474-479, 503.
Department of State Revenue for Kostanay region

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1315138?lang=ru