Kazakhstan tax code amendments target crypto, cars, online trade

September 28, 2026 at 02:55 PM2 min

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

Kazakhstan's draft tax code amendments introduce a monthly 30 MCI personal income tax deduction for workers, capped at 360 MCI per year. The changes also add foreign scholarships, grants, and insurance payments to tax-exempt income. The amendments impose VAT on domestic marketplaces selling foreign goods and new excise duties on imported cars.

Key Facts

Working Kazakhstanis will receive a monthly personal income tax deduction of 30 MCI, capped at 360 MCI per year.
Foreign scholarships, grants, and insurance payments will be added to tax-exempt income.
Citizens who disclose cryptocurrency on domestic exchanges by September 15, 2027, will have past fines and penalties waived.
Individuals importing cars with engine displacement over 3 liters or priced above 18,000 MCI will pay a special excise tax.
Domestic marketplaces like Kaspi, Ozon, and Wildberries will pay 16% VAT on sales of foreign goods.

Personal Income Tax Changes

Every working Kazakhstani will receive a monthly tax deduction of 30 MCI, not exceeding 360 MCI per year. This deduction reduces taxable income and therefore the amount of income tax withheld. Foreign scholarships, grants, and insurance payments will be added to the list of tax-exempt income. Citizens who transition to Group III disability will retain a social tax deduction of 5,000 MCI until the end of the year.

Crypto Asset Amnesty

Until September 15, 2027, individuals who first disclose cryptocurrency and transfer it to domestic legal exchanges will have previous fines and penalties forgiven. No additional tax will be assessed for previous years under this amnesty, which runs from 2026 to 2028. The drafters state that about 47% of crypto turnover in the country is currently in the shadow economy. Fear of taxation prevents asset holders from moving to legal exchanges, according to the amendment authors.

Vehicle Import Rules

Individuals importing cars with engine displacement over 3 liters or priced above 18,000 MCI will pay a special excise tax from their own pocket. Starting in 2028, registration fees for cars imported from EAEU countries, excluding hybrids, and for electric vehicles will increase upon first registration in Kazakhstan. The fee will depend on the vehicle's year of manufacture and wear. Drafters note that many people use the EAEU common customs area to register cars in another member state and then bring them to Kazakhstan for sale.