The Department of State Revenues informs that, from January 1, 2026, Kazakhstan has introduced an updated mechanism for determining and applying the Minimum Price Level (MPL) when calculating Value Added Tax (VAT) on imported goods from the Eurasian Economic Union (EAEU) countries. The new procedure is established by Article 518 of the Tax Code of the Republic of Kazakhstan and approved by the Order of the Acting Minister of Finance No. 658 dated October 31, 2025.
Purpose of the Minimum Price Level
The minimum price level is used when calculating VAT on certain types of imported goods from EAEU countries. The main purpose of this mechanism is to prevent cases of undervaluation of imported goods and ensure correct tax calculation. The MPL is determined as the average between the prices of Kazakh producers and the cost of imported goods. The calculation of the minimum price level is carried out quarterly.
Procedure for determining the Minimum Price Level
To calculate the MPL, the State Revenue authorities use official statistical data. The authorities send requests to the state statistics bodies four times a year — by February 28, May 31, August 31, and November 30 — to obtain information on the average prices of producers for the three months preceding the reporting month. Based on the data received, minimum price levels are calculated and published on the official website of the Committee of State Revenues: https://kgd.gov.kz/.
Goods subject to MPL
Currently, the list includes 35 types of goods. These include certain products that were previously subject to undervaluation upon import, such as:
selected food products,
construction materials,
metal products,
certain types of industrial products,
selected categories of consumer goods.
Application of the Minimum Price Level on imports
Changes have been introduced in the procedure for VAT reassessment. One of the new measures is a change in the mechanism for responding to cases of undervaluation of imported goods. Previously, when such cases were detected, the State Revenue authorities sent desk audit notifications to taxpayers. Starting in 2026, the procedure has changed: the authorities automatically recalculate VAT on imported goods and reflect the corresponding amounts in the taxpayer’s account.
The Department of State Revenues recommends that taxpayers take these changes into account when conducting foreign economic activity and declaring the value of goods imported from EAEU countries.