Amendments to the Tax Code concerning the taxation of vehicles came into force in 2026.
In particular:
The procedure for calculating tax on passenger vehicles has been revised:
As a result, the tax on vehicles older than 10 years is reduced by 30%, while the tax on vehicles older than 20 years is reduced by 50%.
In addition, an exemption from vehicle tax is provided for one pickup truck owned by a peasant (farm) household.
Furthermore, pickup trucks, SUVs, limousines, and vans classified under Categories C and D are now treated according to their respective vehicle categories, and the tax calculation rules based on engine displacement have been abolished for these vehicles. Going forward, the tax on such vehicles will be calculated according to their category.
The increased tax rates previously applied to vehicles with an engine displacement exceeding 3,000 cubic centimeters, manufactured in the Republic of Kazakhstan or imported into the Republic of Kazakhstan after December 31, 2013, have also been abolished.
Considering that vehicle tax is calculated for the preceding tax period, the above provisions will be applied when calculating the tax for the year 2026, which will be payable in 2027.