Kazakhstan: Proposed increase in standard VAT rate

Effective January 1, 2026

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March 13, 2025

The government has proposed increasing the standard value added tax (VAT) rate to 16% along with additional rates for specific sectors.

Other proposed changes include adjusting the VAT registration threshold, retail tax regime rules, and payroll deduction criteria, with plans to introduce the amendments starting from January 1, 2026.
 

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

Inna Alkhimova | ialkhimova@kpmg.kz  

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