Foreign digital firms pay Kazakhstan $390 million in VAT since 2022

September 12, 2026 at 11:30 AM2 min

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

Foreign digital companies have paid Kazakhstan 178.8 billion tenge ($390.2 million) in value-added tax since 2022 under the country's Google tax. Annual collections rose more than fivefold over three years, reaching 57.6 billion tenge ($125.7 million) in 2025. The largest taxpayers include Temu's operator, Apple, and Valve Corporation.

Key Facts

Foreign digital companies paid 178.8 billion tenge ($390.2 million) in VAT to Kazakhstan from 2022 through Aug. 1, 2026.
Annual VAT collections rose from 10.4 billion tenge ($22.7 million) in 2022 to 57.6 billion tenge ($125.7 million) in 2025.
As of Aug. 1, 2026, 133 foreign companies were registered as taxpayers under the Google tax regime.
In 2025, Singapore-registered Elementary Innovation Pte. Ltd., associated with Temu, paid 13.3 billion tenge ($29 million) in VAT, the largest single payment.
Kazakhstan's retail e-commerce reached nearly 3.8 trillion tenge ($8 billion) in 2025, with marketplaces accounting for 86% of online retail sales.

Tax Collection Growth

Kazakhstan introduced VAT rules for foreign internet companies, known as the Google tax, in 2022. The mechanism requires international companies providing digital services or selling goods online directly to consumers in Kazakhstan to register and pay VAT. Annual collections increased from 10.4 billion tenge ($22.7 million) in 2022 to 24.3 billion tenge ($53 million) in 2023 and 35 billion tenge ($76.4 million) in 2024. In 2025, the figure reached 57.6 billion tenge ($125.7 million), more than five times the amount collected in 2022. Foreign companies paid 51.5 billion tenge ($112.4 million) during the first seven months of 2026, nearly 90% of the full-year amount collected in 2025.

Largest Taxpayers

The largest taxpayers illustrate the range of activities covered by the mechanism, spanning physical goods, gaming, entertainment, software, communications and online education. In 2025, Singapore-registered Elementary Innovation Pte. Ltd., associated with the Temu marketplace, paid 13.3 billion tenge ($29 million) in VAT. Apple paid 11.2 billion tenge ($24.4 million), while Valve Corporation, the company behind the Steam gaming platform, paid 10.3 billion tenge ($22.5 million). Google contributed 7.3 billion tenge ($15.9 million) and iHerb paid 4.9 billion tenge ($10.7 million). Netflix paid 353.9 million tenge ($772,333), Spotify paid 293.1 million tenge ($639,646), Zoom paid 183.2 million tenge ($399,806) and Coursera paid 33.2 million tenge ($72,454).

E-Commerce Market Context

Kazakhstan's e-commerce sector continues to expand, with retail e-commerce reaching nearly 3.8 trillion tenge ($8 billion) in 2025. Marketplaces accounted for 86% of online retail sales, according to the Bureau of National Statistics. The Google tax mechanism covers both digital services and goods sold through online platforms, but does not directly measure total digital consumption or cross-border e-commerce.