Kazakhstan VAT / Sales Tax

Detailed vat / sales tax rates and rules for Kazakhstan in 2026.

VAT / Sales TaxKZT

Kazakhstan's VAT is levied at 12% on the supply of goods and services. Exempt supplies include financial services, medical services, education, and residential property sales. The 12% rate is competitive within the region.

Standard Rate

12%

Registration Threshold

KZT 20,000 times the Monthly Calculation Index (approximately KZT 73 million annual turnover)

Reduced Rates

0% — Exports, international transportation, and certain agricultural products

How Kazakhstan VAT / Sales Tax compares

Kazakhstan’s standard VAT / sales tax rate of 12% is the 132nd highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Asia’s regional average of 9.6%.