Kazakhstan Is Implementing the “Tax Free” Pilot Project

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 Deadlines for Implementing a Pilot Project for Reimbursing the Amount of Value Added Tax to Individuals Who Are Citizens of Foreign States upon the Export of Goods Outside the Customs Territory of the Eurasian Economic Union, Except for the Export of Goods through the Territories of the 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 citizens of EAEU member states, to receive a VAT refund when exporting purchased goods outside the EAEU.

“Tax Free” is a partial VAT refund for foreign tourists on goods purchased when departing Kazakhstan.

The pilot project applies to stationary retail outlets 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 Burabay village, Akmola Region.

VAT refunds are provided through the “Tax Free” system operator to foreign tourists purchasing non-food goods with a receipt value of at least 10 MCI (Monthly Calculation Index), which amounts to KZT 43,250 in 2026.

The “Tax Free” document is generated by the seller on the basis of a cash register receipt showing the VAT amount separately, either in paper or electronic form.

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

Connection to and use of the “Tax Free” system is free of charge for businesses.

Private businesses located in the above-mentioned areas are invited to participate, provided that they are VAT payers and engage in the retail sale of non-food goods at stationary retail outlets.

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.