Kazakhstan to tax marketplaces 16% VAT and grant personal tax deductions

September 11, 2026 at 03:00 PM2 min

This digest was compiled by AI from multiple sources — links to the originals are below.

Kazakhstan's parliament has approved amendments to the Tax Code requiring marketplaces to pay 16% VAT on sales by foreign sellers and granting a basic tax deduction of 30 MCI per month to working citizens. The changes also include a tax amnesty for crypto assets declared by September 15, 2027, and new excise rules for imported cars.

Key Facts

Working Kazakhstanis will receive a basic tax deduction of 30 MCI per month, capped at 360 MCI per year, reducing taxable income.
Kazakhstan marketplaces must pay 16% VAT on sales by foreign companies, closing a loophole that left such goods untaxed.
Crypto asset holders who declare holdings by September 15, 2027, and transfer them to licensed Kazakh platforms will have past penalties and taxes waived.
Individuals importing cars with engine capacity over 3 liters or costing more than 18,000 MCI will pay excise tax from 2026.
From 2028, higher registration fees apply to vehicles first registered in EAEU countries, including electric vehicles except hybrids.

Personal Tax Relief

Every working Kazakhstani will receive a basic tax deduction of 30 MCI per month, not exceeding 360 MCI per year, which reduces taxable income and the amount of income tax payable. Foreign scholarships, grants, and insurance payments will be added to the list of income that reduces an individual's taxable income. A social tax deduction of 5,000 MCI will be preserved until the end of the year when a disability group changes to the third group. If a bank or other creditor forgives a person's debt on a loan, mortgage, or microloan, the creditor, not the debtor, will pay income tax on that amount.

Digital Asset Amnesty

Owners of digital assets who declare their crypto assets for the first time by September 15, 2027, and fully transfer them to licensed Kazakh platforms will have past penalties and fines written off. No additional taxes will be assessed for previous periods, and the benefit will be in effect from 2026 to 2028. According to the drafters, about 47% of digital asset turnover in the country is currently in the 'gray' zone because people fear transferring assets to legal exchanges due to taxation.

Marketplace VAT and Vehicle Rules

Kazakhstan marketplaces through which foreign companies sell goods will themselves pay VAT at a rate of 16% on those sales. Currently, such goods from China or Turkey are often sold without paying VAT in any country, putting Kazakh sellers at a disadvantage. Individuals importing cars with engine capacity over 3 liters or costing more than 18,000 MCI will pay excise tax. From 2028, higher fees for primary state registration of vehicles registered in EAEU countries, including electric vehicles except hybrids, will be set depending on the vehicle's age.