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Kazakhstan: Expanded list of vehicles and agricultural machinery components exempt from VAT

Amendments scheduled to come into effect on April 11, 2025

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April 8, 2025

The Ministry of Industry and Construction announced an expansion of the list of vehicles, agricultural machinery, and their components that are exempt from value added tax (VAT).

The updated list now includes 21 new categories of goods, such as paints and varnishes based on polyesters and polymers, plastic and vulcanized rubber products, various types of conveyors and elevators, air conditioning equipment, agricultural dryers, as well as battery chargers and color image monitors. The VAT exemption applies to the sale of these goods in Kazakhstan, effective April 11, 2025.

Read an April 2025 report prepared by the KPMG member firm in Kazakhstan

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