Some religious items imported into Kazakhstan are exempt from value added tax.

The Government of the Republic of Kazakhstan approved a list of religious items imported by religious associations registered with the justice authorities of the Republic of Kazakhstan. These items are exempted from value added tax upon import.

It is noted that they regularly import into the territory of the Republic of Kazakhstan religious items constantly used in religious ceremonies, which are of great value. Religious items are objects, products, and attributes necessary for worship, religious rites and ceremonies, as well as elements of religious symbolism.

This decision is aimed at regulating the import of religious items imported by religious associations registered with the justice authorities of the Republic of Kazakhstan.

The text of the decision can be found on the website of the Ministry of Religious Affairs and Civil Society of the Republic of Kazakhstan by clicking on the link: https://diakom.gov.kz/ru/content/postanovleniya-p

To remind, in accordance with the Law of the Republic of Kazakhstan “On Religious Activities and Religious Associations,” distribution of religious literature, other informational materials of religious content, and religious objects is allowed only in religious buildings (constructions), spiritual (religious) educational organizations, as well as in stationary premises, specifically identified by local executive bodies of regions, cities of republican significance, and the capital.