Kazakhstan: New VAT rules for foreign internet companies effective January 1, 2026

Effective January 1, 2026, new value added tax (VAT) regulations will apply to foreign internet companies operating in Kazakhstan. These changes are part of the new Tax Code and aim to strengthen regulation of foreign companies operating via online platforms.

• Definition of “internet platforms”: For tax purposes, an “internet platform” is defined as an online store or trading platform where goods are sold, services are provided, or intermediary services are offered, including the possibility of placing orders and making payments via access to the platform.
• Registration: Foreign companies providing goods or services to individual customers in Kazakhstan must now register in a special register on the website of the State Revenue Committee. Registration must occur no later than one month after receiving the first payment from a Kazakhstani customer. Additionally, any changes in data must be reported to the tax authority within 10 business days.
• VAT rate: A VAT rate of 16% will apply to the taxable turnover of foreign companies selling goods online or providing services.
• Internet access restriction: Non-compliance with registration requirements or failure to respond to notifications from the tax authorities may result in the blocking of the company's internet resources.

Read a November 2025 report prepared by the KPMG member firm in Kazakhstan