From 1 January 2026, new excise taxation rules will come into force, aimed at expanding the list of excisable goods and increasing rates for a number of categories.
List of Excise Taxpayers
Individuals and legal entities engaged in the sale of gasohol, benzanol, nefras, light hydrocarbon mixtures, and environmentally friendly fuel.
Individuals who purchase or import:
Passenger vehicles with a value of 18,000 MCI (MRP) or more.
Vessels and aircraft with a value of 24,000 MCI (MRP) or more.
Importers of excisable goods are excluded if they have an industrial assembly agreement.
List of Excisable Goods
Added:
Energy drinks.
Passenger vehicles with a value of 18,000 MCI (MRP) or more.
Vessels and aircraft with a value of 24,000 MCI (MRP) or more.
Excluded:
Nicotine-containing liquids for electronic cigarettes.
Excise Tax Rates
Alcoholic products:
Excise rates have been increased for alcoholic products, including cognac, brandy, wine, beer, and wine materials.
Tobacco products:
Annual increases in excise rates introduced through 2030.
Increased rates for cigarettes, cigars, smoking and hookah tobacco, and heated tobacco products.
New Rates
Imported alcohol valued above 500,000 KZT — 10% of value.
Imported cigars valued above 10,000 KZT — 10% of value.
Vehicles from 18,000 MCI (MRP) — 10% of value.
Vessels and aircraft from 24,000 MCI (MRP) — 10% of value.
Energy drinks — 100 KZT per liter.
Valuation
For imports — based on customs value.
For purchases within the Republic of Kazakhstan — based on the contractual price.
These changes are aimed at strengthening regulation of the excisable goods market, increasing budget revenues, and encouraging responsible consumption.