Effective January 1, 2026, in accordance with the Tax Code of the Republic of Kazakhstan, energy drinks have been included in the list of excisable goods.
Today, energy drinks constitute a well-established and stable segment of the non-alcoholic beverage market. In the Republic of Kazakhstan, the production and import of these products are carried out by 5 domestic manufacturers and 5 major importers.
At the same time, a significant portion of production is localized within the country. Kazakhstani enterprises not only meet the needs of the domestic market but also successfully export products abroad, which attests to the industry’s development and its export potential.
For this product category, a phased introduction of excise tax rates is planned: starting in 2026, the excise tax will be 100 tenge per liter; starting in 2027, 140 tenge per liter; and starting in 2028, 180 tenge per liter.
The introduction of excise regulation is aimed at ensuring transparency in the circulation of energy drinks, the completeness and timeliness of tax payments to the budget, as well as the creation of equal and fair conditions for all market participants.
According to industry representatives, the primary consumers of energy drinks are adults. In this regard, special attention will be paid to compliance with the requirements and restrictions established by law regarding the sale of these products.
The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, in collaboration with relevant government agencies, continues to work consistently to improve tax administration mechanisms, enhance market transparency, and create favorable conditions for honest businesses.