Kazakhstan VAT Rates 2026
Kazakhstan (Қазақстан (Qazaqstan)) levies Value Added Tax as ҚҚС / НДС (Қосылған құн салығы). The standard rate is 16%, applied to most goods and services. Reduced rates of 10% and 5% apply to sales of printed periodicals.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 16% | Most goods and services |
| Reduced | 10% | Sales of printed periodicals |
| Reduced | 5% | Medicines and medical services (rising to 10% from 2027) |
| Zero-rated | 0% | Exports, international transport |
Registration and filing
| Registration threshold | KZT 43,250,00010,000 MCI (~USD 80,000) — halved from 20,000 MCI by the 2026 Tax Code |
| Tax authority | State Revenue Committee (KGD) |
| Filing frequency | Quarterly returns |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/KZ endpoint to get Kazakhstan data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/KZ
# No authentication required for rate lookups
# Response:
# { "country_code": "KZ", "tax_type": "vat",
# "standard_rate": 16, "reduced_rates": [10, 5],
# "currency": "KZT", "last_updated": "2026-01-01" }Fetching the rate in code
// Fetch current Kazakhstan VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/KZ').then(r => r.json());
// → { standard_rate: 16, reduced_rates: [10, 5],
// currency: 'KZT' }
applyRate(rates.standard_rate);About Kazakhstan VAT
Kazakhstan's new Tax Code delivered the country's first VAT increase in over a decade: 12% became 16% on 1 January 2026, with new reduced bands of 5% for medicines (stepping to 10% in 2027) and 10% for periodicals. The registration threshold was simultaneously halved to 10,000 MCI, pulling tens of thousands of small businesses into the net to fund a budget squeezed by oil-revenue volatility. Foreign internet companies selling to Kazakh consumers face new VAT obligations from 2026 as well.
VAT in Kazakhstan is administered by the State Revenue Committee (KGD).
Sources: PwC Worldwide Tax Summaries · State Revenue Committee of Kazakhstan (accessed Jun 2026)
Rate history
- 2009Rate cut to 12%, among the lowest in the CIS
- 2026New Tax Code raised the rate to 16% and halved the registration threshold
Frequently asked questions
What is the VAT rate in Kazakhstan in 2026?
16% standard since 1 January 2026 (up from 12%), with 5% on medicines and 10% on printed periodicals.
What changed in Kazakhstan's VAT in 2026?
The new Tax Code raised the standard rate from 12% to 16%, introduced reduced bands, and halved the registration threshold to 10,000 MCI (~KZT 43 million).
Related concepts and guides: