Kazakhstan has introduced a new method for calculating excise taxes on gasoline and diesel, effective from 11 May 2025. It applies when the price of fuel exceeds specified thresholds, aiming to better reflect market conditions.

For gasoline grades Ai-92 and Ai-93, as well as for gasohol, benzanol, nefras, light hydrocarbon blends, and ecological fuel, a variable excise tax applies when the price exceeds KZT 214,584 per ton.

For wholesale transactions involving domestically produced or imported fuel, or fuel processed from raw materials supplied by customers (excluding exports), the excise tax is calculated as KZT 38,134 per ton plus 50% of the amount by which the average wholesale price exceeds KZT 214,584. [Excise tax per ton = 38 134 + (Average Wholesale Price – 214 584) × 50%]

For retail sales or when the fuel is used for the producer’s own needs the excise tax is set at KZT 38,634 per ton plus 50% of the difference between the average retail price and the threshold of  KZT 214,584. [Excise tax per ton = 38 634 + (Average Wholesale Price – 214 584) × 50%]

In the case of diesel fuel, both summer and interseasonal types, a KZD 284 350 per ton threshold applies.

For wholesale sales of domestically produced or imported diesel, or diesel refined from customer-supplied raw materials (excluding exports), the excise tax is KZT 35,726 per ton plus 50% of the amount by which the average wholesale price exceeds KZT 284,350 per ton. [Excise tax per ton = 35 726 + (Average Wholesale Price – 284 350) × 50%]

For retail sales of diesel fuel or when it is used for internal production purposes, and the price per ton exceeds KZT 284,350, the excise tax is set at KZT 35,786 per ton plus 50% of the excess over the threshold price. [Excise tax per ton = 35 786 + (Average Wholesale Price – 284 350) × 50%]