According to the Tax Code of the Republic of Kazakhstan, starting from January 1, 2026, energy drinks will be included in the list of excisable goods.
This measure is aimed at improving tax administration in the energy drinks market, ensuring transparency of product turnover and increasing the efficiency of budget revenues.
The phased introduction of excise tax rates on energy drinks is envisaged:
starting from 2026 — 100 tenge per 1 liter;
Starting from 2027 — 140 tenge per 1 liter;
Starting from 2028 — 180 tenge per 1 liter.
The phased implementation will allow businesses to adapt to new requirements and will contribute to the formation of equal and fair conditions for market participants.
Currently, energy drinks have become a stable segment of the non-alcoholic products market. Kazakhstani manufacturers not only meet domestic demand, but also export their products.
The SRC of the Ministry of Finance of the Republic of Kazakhstan, together with interested government agencies, continues to work to increase market transparency, develop fair competition and ensure full and timely payment of tax revenues.