Article 503. Value added tax rates of the Tax Code of the Republic of Kazakhstan

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 1. Unless otherwise specified in this article, the value-added tax rate is 16 percent and applies to the amount of taxable turnover and taxable imports.

 2. The value added tax rate is 5 percent from January 1, 2026, and 10 percent from January 1, 2027, and is applied:

 1) the amount of taxable turnover for sales and imports:

 medicines, with the exception of goods provided for in subparagraph 28) of Article 474 of this Code and subparagraph 17) of paragraph 1 of Article 479 of this Code;

 medical devices, components of medical devices, as well as technical auxiliary (compensatory) means in accordance with the legislation of the Republic of Kazakhstan on social protection.

 The list of medicines, medical products, components of medical products, as well as technical auxiliary (compensatory) means in accordance with the legislation of the Republic of Kazakhstan on social protection is established by the Government of the Republic of Kazakhstan.;

 2) the amount of taxable turnover for the sale of medical services, including those provided in a complex, in accordance with the legislation of the Republic of Kazakhstan by a healthcare entity licensed for medical activities.

 The provisions of this subparagraph shall not apply to medical services provided for in subparagraph 28) of Article 474 of this Code.

 3. The value-added tax rate is 10 percent and is applied to the amount of turnover for the sale of domestic periodicals.

 4. Turnover on the sale of goods, works, and services specified in Chapter 47 of this Code is subject to value-added tax at a zero rate.

 In case of non-confirmation, in accordance with Chapter 47 of this Code, of turnover in the sale of goods, works, and services taxed at a zero rate, the specified turnover in the sale of goods and services is subject to value-added tax at the rate specified in paragraph 1 of this Article.

 The amounts and procedure for the payment of uniform rates of customs duties and taxes, as well as cumulative customs payments are established by the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan.

 5. When a person is removed from the registration account for value-added tax, the value-added tax rate is applied to the amount of taxable turnover determined in accordance with paragraph 4 of Article 461 of this Code.:

 1) inventory – effective on the date of the person's removal from registration for value added tax;

 2) for fixed assets, intangible and biological assets, investments in real estate – effective at the date of their acquisition.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

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Republic of Kazakhstan

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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

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