Kazakhstan revises list of jurisdictions with preferential tax regimes

Kazakhstan has published Government Decree No. 1199 of 31 December 2025 approving the list of goods for which value added tax may be paid using the VAT offset method on import. The decree was adopted in accordance with Articles 508 and 509 of the

Kazakhstan has officially established the Atyrau Special Economic Zone (SEZ) under Government Decree No. 1028, dated 1 December 2025. The SEZ will operate until 2036, aiming to stimulate industrial development, attract investment, and foster

Kazakhstan has officially published new tax reporting forms on 17 November 2025 under Ministry of Finance Decision No. 695. The updated forms cover corporate income tax, individual income and social tax, VAT, and corporate tax withheld from

Kazakhstan’s Ministry of Finance has approved a comprehensive set of tax reporting forms and a new tax clearance certificate under Order No. 695, published officially on 17 November 2025, to take effect from 1 January 2026 in line with the updated

Kazakhstan’s Ministry of Finance has introduced new rules for foreign companies to register for VAT when selling goods or providing services through online platforms. These rules were issued via Ministry of Finance Order No. 636 of 28 October 2025

In late October 2025, the Kazakh government announced a partial rollback of several measures in its new Tax Code, responding to concerns that certain provisions would place an excessive burden on small and medium-sized enterprises (SMEs) and