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Kazakhstan: List of goods eligible for VAT exemption when imported by Astana Hub participants

Applies retroactively to legal relationships arising on or after January 1, 2026

june 11, 2026

The Ministry of Artificial Intelligence and Digital Development on June 2, 2026, issued Order No. 281/НK, approving a list of goods eligible for a VAT exemption when imported by Astana Hub participants.

The VAT exemption applies to 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 (EEA).
  • The goods are used exclusively for approved priority ICT activities.

The order is effective June 19, 2026, and applies retroactively to legal relationships arising on or after January 1, 2026.

The VAT exemption will remain in effect until January 1, 2029.

Read a June 2026 report prepared by the KPMG member firm in Kazakhstan

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