Foreign Online Platforms Have Paid 118.4 Billion Tenge to Kazakhstan’s Budget
The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan has reported that since the introduction of the digital services tax, foreign internet companies have paid a total of 118.4 billion tenge to Kazakhstan’s budget.
What Is the “Google Tax”
Since January 1, 2022, Kazakhstan has implemented a taxation mechanism for foreign companies that provide electronic services or sell goods via the internet to users in Kazakhstan. This applies to global online platforms operating directly with consumers under the B2C model. These companies are required to register in Kazakhstan and pay value-added tax (VAT) at the rate of 12%. This measure helps ensure fair competition between domestic and foreign providers of digital services.
Who Has Already Registered
To date, 118 foreign non-resident companies have registered in Kazakhstan, including some of the world's largest platforms.
In 2025, 20 more companies joined them, including:
- com – an international platform for chess enthusiasts;
- OpenAI, L.L.C. – developer of the ChatGPT service;
- Canva Pty Ltd. – an online design platform;
- Microsoft Ireland Operations Limited – a division of Microsoft;
- Canyon Bicycles GmbH – a manufacturer of professional bicycles.
Contribution to the Economy
Since the introduction of the tax, foreign digital companies have paid a total of 118.4 billion tenge, of which 48.6 billion tenge was collected in 2025 alone. This is 20 billion tenge more than in the same period last year.
Top VAT payers in 2025:
- Valve Corporation – 8.6 billion ₸;
- Apple – 8 billion₸;
- Temu – 6.2 billion ₸.
International Practice
Similar digital services taxes are already in place in most developed countries:
- EU — unified e-VAT system;
- United Kingdom, India, Canada — specific digital service taxes;
- Australia, Japan, Singapore — simplified online registration for foreign companies.
Kazakhstan's model fully complies with OECD guidelines and global best practices.
Regional Comparison
- Uzbekistan – has levied 12% VAT on foreign digital service providers since 2020;
- Kyrgyzstan – introduced a similar regime in 2022;
- Russia – introduced 18% VAT on digital services of non-residents in 2024.
Thus, countries across the region are actively adapting their tax systems to the realities of the digital economy, supporting tax fairness and protecting national interests.
What This Means for Kazakhstan
The introduction of the “Digital VAT” has allowed Kazakhstan to position itself among countries effectively regulating the digital sphere.
This initiative has boosted budget revenues, improved transparency of foreign companies’ activities, and leveled the playing field for Kazakhstani IT enterprises.
The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan will continue to modernize digital tax administration tools in the interest of Kazakhstan’s economy and its future.