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Kazakhstan: VAT relief expanded for medicines and healthcare products

Resolution updates VAT exemptions and reduced VAT treatment for a broader range of healthcare-related goods and imports.

july 28, 2026

The government of Kazakhstan on June 24, 2026, adopted Resolution No. 542 to update VAT exemptions and reduced VAT treatment for medical services, medicines, medical devices, and related healthcare products.

The resolution expands the lists of medicines, medical products, pharmaceutical production inputs, and healthcare-related goods eligible for VAT exemptions or reduced VAT rates. It also revises the rules for applying VAT exemptions to imports of medicines supplied under guaranteed free medical care programs, compulsory health insurance programs, and programs for the treatment of orphan and socially significant diseases.

The government provided that the resolution becomes effective upon signing and official publication, except for specified provisions that became effective on July 12, 2026.


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

Vyacheslav Sosnovskiy | vsosnovskiy@kpmg.kz

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