A Tax Free pilot project is being implemented in Kazakhstan (Order of the Minister of Finance of the Republic of Kazakhstan No. 363 dated June 4, 2026).
The Tax Free scheme allows foreign tourists—specifically citizens of countries outside the EAEU—to reclaim Value Added Tax (VAT) on goods purchased in Kazakhstan, provided the goods are directly exported outside the EAEU customs territory.
VAT-registered entrepreneurs selling non-food products at fixed retail locations are invited to participate in the project. The project operates in the cities of Astana, Almaty, Aktau, Aktobe, Atyrau, Balkhash, Karaganda, Kostanay, Pavlodar, Petropavlovsk, Semey, Taraz, Turkistan, Uralsk, Oskemen (including Katon-Karagay), and Shymkent, as well as in the settlement of Burabay in the Akmola Region.
For businesses, connecting to and using the system is entirely free of charge. Participation in the Tax Free scheme helps attract foreign shoppers, increase the average transaction value, boost sales, and differentiate the store from competitors by offering a world-class service.
Foreign tourists are eligible for a refund when purchasing non-food goods totaling at least 10 MCI (Monthly Calculation Indices) in a single transaction (43,250 tenge in 2026). At the time of purchase, the seller issues a Tax Free document (in paper or electronic format) based on a fiscal receipt that clearly lists the VAT amount; the actual refund is processed for the buyer by the system operator.
To join the project, businesses simply need to sign an agreement with Tax Free operators via the websites taxfree.kz or globalblue.com. You can review the regulatory order in detail on the EKB NPA RK portal (Electronic Control Bank of Regulatory Legal Acts of the Republic of Kazakhstan) at the link zan.gov.kz/client/#!/doc/226045/rus, as well as on the official websites of the Ministry of Finance of the Republic of Kazakhstan and the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan at the following links:
https://www.gov.kz/memleket/entities/minfin/documents/details/1026619?lang=kk, https://www.gov.kz/memleket/entities/minfin/documents/details/1026619?lang=ru,
https://www.gov.kz/memleket/entities/minfin/documents/details/1026619?lang=en
https://www.gov.kz/memleket/entities/kgd/documents/details/1026657?lang=kk
https://www.gov.kz/memleket/entities/kgd/documents/details/1026657?lang=ru
https://www.gov.kz/memleket/entities/kgd/documents/details/1026657?lang=en