Starting from January 1, 2026, the standard VAT rate is 16%. For certain medicines and medical devices, a 5% VAT rate applies to the taxable turnover from sales and imports (from 2027 – 10%).
The list of medicines, medical devices, components of medical devices, as well as technical auxiliary (compensatory) aids, is approved by Resolution No. 1204 of the Government of the Republic of Kazakhstan dated December 31, 2025.
Important!
Medicines sold within the framework of the Guaranteed Volume of Free Medical Care (GVFMC) and Mandatory Social Health Insurance (MSHI), as well as medicines intended for the treatment of orphan and socially significant diseases, are not subject to a zero VAT rate but are exempt from VAT, provided that the place of supply is the Republic of Kazakhstan and they are included in the List of Medicines and Medical Services approved by Resolution No. 1203 of the Government of the Republic of Kazakhstan dated December 31, 2025.
When selling such goods, the invoice must contain the mark “VAT exempt”.
It should also be taken into account that tax legislation applies as of the date of the turnover from the sale of goods, works, and services, regardless of the terms of the contract.
At the same time, issues related to changes in the contract price, conclusion of additional agreements, and other contract terms are regulated by the Civil Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On Public Procurement”.
Changes to the terms of the contract are made by agreement of the parties unless otherwise provided by legislation or the contract itself.