Kazakhstan approves goods eligible for the VAT offset method
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
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Kazakhstan launches Atyrau Special Economic Zone amid judicial reforms
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
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Kazakhstan: Ministry of Finance introduces new tax returns forms
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
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Kazakhstan: Ministry of Finance approves new tax forms, clearance certificate for 2026
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
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Kazakhstan: MoF introduces conditional VAT registration for foreign firms
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
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Kazakhstan: Government scales back SME tax restrictions in partial Tax Code rollback
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
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Kazakhstan 2026 tax code: A full reset of the country’s approach to corporate taxation
Kazakhstan’s new Tax Code, coming into force on 1 January 2026, is more than a technical rewrite. It’s a full reset of the country’s approach to corporate taxation, profit allocation, and cross-border oversight. Behind the headlines of
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Kazakhstan: MOF updates list of countries with active double taxation treaties
MOF approved a new list of 40 international tax treaty partners whose nominal profit tax rate exceeded 75 percent of the national corporate income tax, scheduled to take effect on 1 January 2026. Kazakhstan’s Ministry of Finance (MOF) issued
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Kazakhstan: NBK raises base interest rate
The rate is used to calculate late payment interest on overdue taxes. The National Bank of Kazakhstan (NBK) raised its base interest rate from 16.5% to 18.0%, effective from yesterday, 13 October 2025. The rate is used to calculate late payment
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Kazakhstan: MoF approves new CFC reporting, taxation forms for 2026
Ministry of Finance introduced new forms for reporting and taxing Controlled Foreign Companies, effective 1 January 2026. Kazakhstan’s Ministry of Finance issued Order No. 536 on 25 September 2025, approving new forms for the reporting and
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Kazakhstan approves new rules for taxable income of second-tier banks
The new regulations are designed for calculating second-tier banks’ taxable income, effective 1 January 2026. Kazakhstan’s Ministry of Finance and National Bank have jointly approved new rules for determining taxable income from banking
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Kazakhstan revises list of jurisdictions with preferential tax regimes
Kazakhstan updates list of 56 preferential tax jurisdictions, effective January 2026. Kazakhstan has issued Order No. 492 on 12 September 2025, updating the list of countries and territories with preferential tax regimes. The order, which
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Kazakhstan: President ratifies IPA with Turkmenistan
Kazakhstan ratifies investment pact with Turkmenistan Kazakhstan’s President has signed a law ratifying the Kazakhstan - Turkmenistan Investment Protection Agreement ( IPA) on 19 September 2025. An investment protection agreement is a treaty
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Kazakhstan: MOF updates CFC preferential tax jurisdictions list
Kazakhstan approved a 56-country CFC preferential tax list, effective from 1 January 2026. Kazakhstan’s Ministry of Finance (MOF) approved Order No. 492 of 12 September 2025, updating the list of countries and territories with preferential
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Azerbaijan, Kazakhstan to hold next round of tax treaty talks
The proposed treaty, once finalised, signed, and ratified, will replace the existing tax agreement between Azerbaijan and Kazakhstan, which has been in effect since 1996. The Azerbaijan State Tax Service announced that officials from
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Oman ratifies income tax treaty with Kazakhstan
Oman ratifies income tax treaty with Kazakhstan. Oman has issued a royal decree for the ratification of the income tax treaty with Kazakhstan on 4 September 2025. Signed on 29 May 2025, the agreement aims to eliminate double taxation and
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Kazakhstan finalises new VAT rules for foreign e-commerce
The new rules are scheduled to take effect on 1 January 2026. Under the New Tax Code of Kazakhstan, foreign companies are required to register for VAT under the procedure known as conditional VAT registration if they supply goods or services in
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Kazakhstan consults on liquidity criteria for tax exempt securities
The consultation ends on 14 August 2025. Kazakhstan launched a public consultation on liquidity criteria for securities traded on its stock exchanges on 30 July 2025. These criteria will determine eligibility for a tax exemption on dividends
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