ChatGPT Becomes a VAT Payer in Kazakhstan

         The Committee of State Revenues of the Republic of Kazakhstan is actively working to ensure transparency and fair taxation in the digital economy.

          Since 2022, Kazakhstan has successfully implemented a tax on digital services — the so-called “Google Tax.” This measure has been an important step towards fair taxation of multinational IT companies operating in the country’s market.

        As part of improving cooperation with global digital platforms, the company OpenAI, L.L.C., a leading U.S. organization in the field of artificial intelligence and widely known as the developer of the intelligent system ChatGPT, was conditionally registered in May 2025.

        ChatGPT is an AI-powered chatbot based on the GPT (Generative Pre-trained Transformer) language model, which is trained on vast amounts of text and is capable of:

• understanding questions and requests;
• generating meaningful and logical responses;
• assisting with translations, writing, coding, studying, and more.

         ChatGPT can be used as a virtual assistant, advisor, conversational partner, or a tool for creativity and work.

Now, for providing services to individuals within the territory of Kazakhstan, ChatGPT will pay VAT in accordance with the tax legislation of the Republic of Kazakhstan.

       The Committee will continue its work to ensure transparency, compliance with legislation, and effective taxation in the digital sector.