Kazakhstan exempts VAT for imported IT goods
Kazakhstan has adopted a list of goods that qualify for exemption from import Value Added Tax (VAT) under Subparagraph 11) of Paragraph 1 of Article 479 of the Tax Code, according to Order No. 281/ะา issued on 2 June 2026 by the Deputy Prime
See MoreKazakhstan launches pre-filled VAT return service for Form 300.00
Kazakhstan has introduced a pre-filled Value Added Tax (VAT) declaration service for Form 300.00, enabling VAT returns to be automatically populated using data held in government information systems. According to the state revenue authorities,
See MoreKazakhstan ratifies income tax treaty with Oman
Kazakhstan President Kasym-Zhomart Tokayev signed the law for the ratification of theย income and capital tax treaty with Oman on 10 June 2026 . Kazakhstan and Oman signed an income tax treaty on 29 May 2025 in Astana. The agreement seeks to
See MoreKazakhstan eases monetary policy benchmark to 17.0%
The National Bank of Kazakhstan has lowered the base rate from 18.0% to 17.0%, effective 8 June 2026, according to an official update. The move follows a period of rate stability throughout the first part of 2026 and reverses part of the increase
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Kazakhstan: Senate approves income and capital tax treaty with Oman
The Senate of Kazakhstan approved the income and capital tax treaty on 28 May 2026. The agreement seeks to prevent double taxation and fiscal evasion between the two nations. The approval marks the completion of the parliamentary process, and the
See MoreKazakhstan advances CARF implementation ahead of 2027 exchanges
Kazakhstan is moving forward with the implementation of the Crypto Asset Reporting Framework (CARF), as stated in a recent OECD update on 6 May 2026.ย The jurisdiction plans to initiate the first exchange of information under this standard in
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Kazakhstan introduces VAT crediting mechanism in electronic invoices system
The State Revenue Committee of the Ministry of Finance of Kazakhstan informs that, as part of the amendments to the new Tax Code of the Republic of Kazakhstan, which entered into force onย 1 January 2026, the Electronic invoices information system
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Kazakhstan: Mazhilis approves income tax treaty with Oman
The parliament of Kazakhstan published that the lower chamber of parliament (Mazhilis) has approved the Income and Capital tax treaty (2025) on 22 April 2026. The agreement, signed between the governments of Kazakhstan and Oman in May 2025, is
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Kazakhstan approves country list for CFC exemption tied to corporate tax thresholds, treaty criteria
Kazakhstan's Minister of Finance has approved a comprehensive list of countries whose businesses qualify for double taxation treaty benefits based on their corporate tax rates. The approved countries must maintain a nominal corporate income tax
See MoreKazakhstan opens consultation on tax protocol with Norway
The government of Kazakhstan published a draft resolution on 10 February 2026 for consultation on a protocol to amend its 2001 income and capital tax treaty with Norway. The draft was released through the Republic of Kazakhstanโs official Open
See MoreKazakhstan 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
See MoreKazakhstan 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
See MoreKazakhstan: 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
See MoreKazakhstan: Ministry of Finance approves new tax forms, clearance certificate for 2026
Kazakhstanโs 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
See MoreKazakhstan: MoF introduces conditional VAT registration for foreign firms
Kazakhstanโs 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
See MoreKazakhstan: 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
See MoreKazakhstan 2026 tax code: A full reset of the countryโs approach to corporate taxation
Kazakhstanโs new Tax Code, coming into force on 1 January 2026, is more than a technical rewrite. Itโs a full reset of the countryโs approach to corporate taxation, profit allocation, and cross-border oversight. Behind the headlines of
See MoreKazakhstan: 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. Kazakhstanโs Ministry of Finance (MOF) issued
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