Kazakhstan: Proposal to expand list of goods eligible for zero VAT rate in special economic zones

Includes various construction materials, machinery parts, and food products

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November 19, 2024

The Ministry of Industry and Construction (MIC) of Kazakhstan has proposed expanding the list of goods eligible for a zero value added tax (VAT) rate when sold to businesses in special economic zones (SEZs) and fully consumed during activities aligned with the SEZ's objectives. The proposed expansion includes various construction materials, machinery parts, and food products across specific SEZs.


For more information, contact a KPMG tax professional in Kazakhstan:

Aiman Akhimbekova | aakhimbekova@kpmg.kz

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