Kazakhstan's comprehensive tax reform package came into effect on 1 January 2026, modernising the country's entire tax system. The reform covers VAT, Corporate Income Tax, Social Sector Tax, progressive personal income taxation, and excise taxes. Key changes include updated VAT registration thresholds, revised CIT rates, new progressive income tax brackets, and significant changes to the excise duty framework. The reform is positioned as part of Kazakhstan's broader economic modernisation agenda.
Member Tax Intelligence · July 2026
Kazakhstan — Comprehensive Tax Reform Package in Force
KAZAKHSTAN
Asia Pacific — Kazakhstan Corporate Tax Effective: 1 January 2026 Advisory Note
What’s Changing
Kazakhstan — Comprehensive Tax Reform Package in Force
What This Means for You
- Clients with operations in Kazakhstan — particularly in extractive industries, manufacturing, and financial services — need to review their tax positions against the new regime.
- Transfer pricing rules and CIT changes are most material for multinationals.
- Advisors with Central Asian client books should brief on the changes and assess impact on existing structures.
Does This Apply to You?
- All businesses operating in Kazakhstan. Multinational groups with Kazakh operations or supply chains. Extractive industry clients (oil, gas, mining) particularly affected by excise changes
Key Dates
- Effective: 1 January 2026
- Corporate Tax
- Published: 2026-01-01
- Source: Kazakhstan State Revenue Committee
How We Can Help
- Review Kazakhstan tax positions for affected clients against the new CIT and VAT rules
- assess transfer pricing implications
Your Next Step
Review Kazakhstan tax positions for affected clients against the new CIT and VAT rules; assess transfer pricing implications
Disclaimer: This update is provided for general informational purposes only and does not constitute professional tax, legal, or accounting advice. Tax laws change frequently — always verify at source and seek qualified local advice before acting. Abacus Worldwide® is a global association of independent professional firms.
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