This section provides answers to frequently asked questions regarding VAT registration and deregistration procedures, changes effective from 2026, VAT rates, tax incentives, and specific taxation rules applicable to certain categories of taxpayers. The material is intended for informational and explanatory purposes and is designed to assist taxpayers in the practical application of the provisions of the new Tax Code of the Republic of Kazakhstan.
1. What is the threshold for mandatory VAT registration in 2026?
Answer: The maximum turnover threshold for VAT registration is 10,000 times monthly calculation index (4325*10,000= 43,250,000 tenge).
2. In what cases can a VAT payer be de-registered?
Answer: A taxpayer is deregistered from the VAT payer register in the event of:
Starting in 2026, a taxpayer's right to VAT self-de-registration has been waived in the case the minimum turnover threshold value in the previous year and current year was not overrun. The Notification of the Applicable Tax Regime will be received in the Taxpayer Account Integrated Tax Administration System (TPA ITAS) in the "Submit Documents" section. The notification can also be submitted in hard copy to the State Revenue Service at the place of location. This service will also be available in banking mobile applications, as well as through the “E-Salyq Business” mobile application (for IEs only).
The business activity liquidation tax declaration is also available in the "Submit Documents" section. Additionally, when terminating a business, a liquidation tax report must be submitted, which can also be submitted through the TPA ITAS in the "Submit Documents" section, or in hard copy to the state revenue authority.
3. Are there any VAT exempts for organizations wherein the staff with disabilities?
Answer: regarding VAT
The turnover from the sale of goods, works, and services is exempt from VAT if:
- in the tax period when the sale was made and for the four preceding tax periods simultaneously, the average number of persons with disabilities is not less than 51% of the total number of employees and the costs of paying salaries to persons with disabilities are not less than 51% of the payroll,
- the number of employees - persons with disabilities - is not less than 10 people;
- the production of goods, provision of services, and performance of work were carried out with the participation of employees - persons with disabilities.
4. If a purchase of drugs or medical services is made with a 5% VAT, does this mean the VAT offset will also be at 5%, even if the company's base VAT rate on sales is 16%?
Answer: The new Tax Code does not set any restrictions on the deduction of VAT on the purchased goods and services used for turnover subject to the standard VAT rate of 16%.
Therefore, when purchasing medical services at a 5% VAT rate used for taxable turnover at a rate of 16%, the VAT amount reflected in the electronic invoice, i.e., at a rate of 5% will be deducted.
5. Will a VAT certificate be issued in 2026?
Answer: From January 1, 2026, in connection with the entry into force new Tax Code Republic of Kazakhstan, when registering as a VAT payer the issuance (generation) of a VAT registration certificate has been excluded based on Articles 99-103 of the Tax Code.
6. How can I view information about VAT payers on websites?
Answer: Data on VAT payers can be found on the State Revenue Committee website at kgd.gov.kz – "Electronic Services" – "Business Assistance" – "VAT Payer Data Search."
The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan's portal for services and support is at portal.kgd.gov.kz/ – "Services" – "VAT Payer Data Search."
7. Does a lawyer have the right to be a VAT payer?
Answer: A person engaged in private practice, registered as a VAT payer, within ten working days from the date of entry into force of the Tax Code, without notice, is subject to tax authority deregistration as a VAT payer from the date of entry into force of this Code (Article 829 of the Tax Code of the Republic of Kazakhstan as amended in 2026)
8. Which taxpayers may not register for VAT, even if their turnover exceeds the minimum turnover for VAT registration?
Answer: The following are not subject to registration as a value added tax payer:
1) government agency;
2) a structural subdivision of a resident legal entity;
3) a person engaged in private practice;
4) a taxpayer applying a special tax regime;
5) an individual.
9. What rate will the VAT rate change to from 2026?
Answer: On January 1, 2026, a new Tax Code will come into effect in the Republic of Kazakhstan, introducing changes to the value-added tax (VAT). The base VAT rate will be increased to 16%, up from 12%.