TAX ADVISORY \u00a0\u00b7\u00a0 KAZAKHSTAN<\/p>\n
Bond Stone advises foreign investors on VAT in Kazakhstan \u2014 the 16% standard rate effective 1 January 2026 (increased from 12% under the previous Tax Code), VAT registration obligations for foreign investors, import VAT on goods brought into Kazakhstan, reverse charge VAT on services received from foreign suppliers, VAT exemptions and zero-rating applicable to investment transactions, and VAT refunds available under Investment Priority Project contracts and SEZ free customs zone procedures.<\/p>\n
Primary authority: Tax Code of the Republic of Kazakhstan No. 214-VIII dated 18 July 2025 (VAT provisions). Verify current provisions at adilet.zan.kz<\/a><\/p>\n Standard VAT rate \u2014 16% (from 1 January 2026)<\/p>\n The standard VAT rate in Kazakhstan is 16% under the Tax Code No. 214-VIII effective 1 January 2026 \u2014 increased from 12% under the previous Tax Code No. 120-VI dated 25 December 2017. The VAT registration threshold is KZT 41,480,000 per calendar year (reduced from 20,000 MCI under the previous Tax Code). VAT is levied on: the supply of goods and services in Kazakhstan by VAT-registered taxpayers; the import of goods into Kazakhstan; and the receipt of services from foreign suppliers where the place of supply is deemed to be Kazakhstan (reverse charge). VAT-registered entities collect output VAT on their taxable supplies and offset it against input VAT on their purchases \u2014 paying the net VAT to the state budget.<\/p>\n<\/div>\n VAT registration threshold and obligations<\/p>\n Kazakhstani legal entities conducting taxable activities with annual turnover exceeding the VAT registration threshold are required to register for VAT. Voluntary registration is also available below the threshold. Foreign companies without a registered presence in Kazakhstan but supplying digital services to Kazakhstani consumers are subject to VAT registration obligations under the electronic services VAT rules. Bond Stone advises on VAT registration obligations for foreign investors establishing operations in Kazakhstan. The VAT registration threshold under the new Tax Code is KZT 41,480,000 per calendar year \u2014 reduced from 20,000 MCI under the previous Tax Code, which will bring more businesses into the VAT net from 2026.<\/p>\n<\/div>\n Import VAT<\/p>\n Goods imported into Kazakhstan are subject to VAT at the point of importation \u2014 VAT at the standard rate (16% from 1 January 2026) on the customs value plus customs duties. Import VAT is generally recoverable by VAT-registered importers as input VAT in the VAT period of importation. However, VAT on imports of goods placed under specific customs procedures \u2014 such as the free customs zone procedure in SEZs \u2014 is suspended during the period goods remain within the SEZ. Bond Stone advises on import VAT planning for investors importing equipment, components, and raw materials into Kazakhstan.<\/p>\n<\/div>\n Reverse charge \u2014 foreign services<\/p>\n Services received from foreign suppliers are subject to reverse charge VAT where the place of supply is deemed to be Kazakhstan \u2014 the Kazakhstani recipient accounts for output VAT on the service value and simultaneously deducts it as input VAT (subject to normal input VAT deduction rules). Common affected services: management services, technical services, IT services, licences, and royalties received from foreign group entities. Bond Stone advises on reverse charge VAT obligations as part of intercompany structuring mandates.<\/p>\n<\/div>\n VAT refund \u2014 IPP construction costs<\/p>\n Investment Priority Project holders are entitled to a refund of VAT paid on construction and installation works related to the qualifying investment project \u2014 under the provisions of the Tax Code applicable to investment tax preferences. The VAT refund is available on costs of constructing new production facilities or expanding existing ones under the investment contract. Bond Stone advises on the VAT refund application procedure and documentation requirements for IPP holders.<\/p>\n<\/div>\n SEZ \u2014 VAT exemptions<\/p>\n Goods placed under the free customs zone (FCZ) procedure within a Kazakhstani Special Economic Zone are exempt from VAT during the period they remain within the SEZ. When goods are transferred from the SEZ into the Kazakhstani domestic market (i.e. released for free circulation), import VAT and customs duties become payable. Bond Stone advises SEZ residents on managing VAT under the FCZ procedure and on the VAT implications of goods flows between the SEZ and the domestic market.<\/p>\n<\/div>\n<\/div>\n Bond Stone has provided tax advisory as part of investment structuring and M&A mandates in Kazakhstan since 2007. Client confidentiality is maintained across all matters.<\/p>\n VAT Registration \u2014 Foreign Investor<\/p>\n VAT \u00b7 Kazakhstan \u00b7 Corporate<\/p>\n Advising a foreign investor establishing a Kazakhstani subsidiary on VAT registration obligations \u2014 threshold analysis, mandatory vs voluntary registration, filing frequency, and VAT compliance setup for the new entity.<\/p>\n<\/div>\n Import VAT \u2014 Equipment Importation<\/p>\n VAT \u00b7 Kazakhstan \u00b7 Manufacturing<\/p>\n Advising an investor on import VAT planning for equipment imported into Kazakhstan \u2014 recovery of import VAT as input VAT, interaction with investment contract customs duty exemption, and SEZ FCZ procedure as an alternative to outright importation.<\/p>\n<\/div>\n Reverse Charge \u2014 Intercompany Services<\/p>\n VAT \u00b7 Kazakhstan \u00b7 Corporate<\/p>\n Advising on reverse charge VAT obligations on management fee and technical services payments from a Kazakhstani subsidiary to its foreign parent \u2014 output VAT accounting, input VAT recovery, and net VAT position.<\/p>\n<\/div>\n VAT Refund \u2014 IPP Construction<\/p>\n VAT \u00b7 Kazakhstan \u00b7 Manufacturing<\/p>\n Advising an IPP holder on VAT refund claims for construction and installation costs \u2014 documentation requirements, refund application procedure, timeline for VAT recovery, and interaction with the investment contract approval process.<\/p>\n<\/div>\n SEZ FCZ \u2014 VAT Compliance<\/p>\n VAT \u00b7 Kazakhstan \u00b7 SEZ<\/p>\n Advising an SEZ resident on VAT compliance under the free customs zone procedure \u2014 goods flow documentation, output VAT on domestic market transfers, and managing the FCZ to domestic market VAT trigger point.<\/p>\n<\/div>\n Digital Services VAT \u2014 Foreign Supplier<\/p>\n VAT \u00b7 Kazakhstan \u00b7 Technology<\/p>\n Advising a foreign IT company supplying digital services to Kazakhstani customers on VAT registration obligations \u2014 electronic services VAT rules, registration procedure, quarterly filing, and VAT collection on B2C supplies.<\/p>\n<\/div>\n<\/div>\n Why Bond Stone<\/p>\n \u2726 \u00a0Investment-perspective tax advisory \u2014 tax efficiency built into every investment and M&A mandate<\/p>\n \u2726 \u00a0AIFC RLA status \u2014 AIFC tax regime and 0% WHT structuring on a single mandate<\/p>\n \u2726 \u00a0Ranked Legal 500 EMEA and IFLR1000 \u2014 Almaty and Astana offices<\/p>\n<\/div>\n Primary authority: adilet.zan.kz<\/a><\/p>\n Contact Bond Stone for a confidential discussion about VAT in Kazakhstan.<\/p>\n \ud83d\udce7 info@bondstonelaw.com<\/a> Request a Confidential Consultation<\/a> TAX ADVISORY \u00a0\u00b7\u00a0 KAZAKHSTAN VAT in Kazakhstan Bond Stone advises foreign investors on VAT in Kazakhstan \u2014 the 16% standard rate effective 1 January 2026 (increased from 12% under the previous Tax Code), VAT registration obligations for foreign investors, import VAT on goods brought into Kazakhstan, reverse charge VAT on services received from foreign suppliers, […]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-4804","page","type-page","status-publish","hentry"],"translation":{"provider":"WPGlobus","version":"3.0.3","language":"ru","enabled_languages":["en","ru"],"languages":{"en":{"title":true,"content":true,"excerpt":false},"ru":{"title":false,"content":false,"excerpt":false}}},"_links":{"self":[{"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages\/4804","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/comments?post=4804"}],"version-history":[{"count":2,"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages\/4804\/revisions"}],"predecessor-version":[{"id":4806,"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages\/4804\/revisions\/4806"}],"wp:attachment":[{"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/media?parent=4804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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