Dear Readers,
The Ministry of Artificial Intelligence and Digital Development has approved1 a list of goods eligible for a VAT exemption when imported by Astana Hub participants. The exemption applies to IT equipment used for approved priority activities in the field of information and communication technologies (ICT).
The approved list includes 41 product categories identified by their HS codes, covering computer hardware and components, electronic parts, data storage devices, and specialized equipment for the production and maintenance of electronic products.
Under point 1 (11) of Article 479 of the Tax Code, Astana Hub participants may apply the VAT exemption if:
- The imported goods are included in the approved list;
- The import is processed in accordance with the customs legislation of Kazakhstan and/or the Eurasian Economic Union; and
- The goods are used exclusively for approved priority ICT activities.
Accordingly, Astana Hub participants engaged in priority ICT activities may benefit from the VAT exemption when importing the listed equipment, provided they comply with all requirements of the Tax Code.
The Order enters into force on 19 June 2026 and applies retroactively to legal relationships arising on or after 1 January 2026.
The VAT exemption will remain in effect until 1 January 2029.