VAT in Healthcare: New Tax Rates - FCHAIN

VAT in Healthcare: New Tax Rates

On June 24, 2026, the Government of the Republic of Kazakhstan adopted Resolution No. 542, introducing amendments and additions to the regulatory acts governing the application of Value Added Tax (VAT) in the healthcare sector. The document addresses VAT exemptions for medical services, medicines, and medical devices, as well as expands the list of goods subject to the reduced VAT rate upon sale and import.

The main provisions of the amendments entered into force on June 26, 2026, while certain provisions will become effective on July 12, 2026.

 

Which Medical Services Are Exempt from VAT

The amendments affect the list of medical services whose supply is exempt from VAT within the framework of:

• the Guaranteed Volume of Free Medical Care (GVFMC);
• the Mandatory Social Health Insurance (MSHI) system;
• treatment of orphan diseases;
• treatment of socially significant diseases.

The section relating to laboratory diagnostics has been revised. The VAT exemption now applies to a broad range of laboratory examinations, including: general clinical tests, bacteriological tests, biochemical tests, hematological tests, genetic tests, molecular biological tests, other types of laboratory diagnostics.

 

The List of Medicines Exempt from VAT Has Been Expanded

The list of medicines exempt from VAT on sale and import has been supplemented with new items. In particular, it now includes:

• ~ Human C1 Esterase Inhibitor (lyophilisate for solution for injection, 500 IU);
• ~ certain enzyme preparations that were not previously included in the list.

A new version of the Rules for Applying VAT Exemption to the Import of Medicines intended for: the Guaranteed Volume of Free Medical Care (GVFMC), the Mandatory Social Health Insurance (MSHI) system, treatment of orphan diseases, treatment of socially significant diseases has also been approved.

 

The List of Goods Subject to the Special VAT Rate Has Been Expanded

The Resolution of the Government of the Republic of Kazakhstan significantly expands the list of goods subject to the special VAT rate upon sale and import.

The updated list includes new categories of products used in the pharmaceutical and healthcare industries, including chewing gum used in the manufacture of pharmaceutical products, inorganic and organic chemical products, pharmaceutical packaging equipment, glass containers, pipes, medical gloves, certain types of cotton wool, special clothing, footwear, headwear, and other goods used in the production of medicines, medical devices, and pharmaceutical products.

In addition, the entries relating to sodium chloride, diagnostic reagents, spectacle lenses, and finished textile products have been revised, allowing the application of tax incentives to be updated in accordance with current legislative requirements.

 

New VAT Rates

Reduced VAT rates have been established for certain categories of goods:

• ~ 5% – from January 1, 2026;
• ~ 10% – from January 1, 2027.

These rates may only be applied provided that the requirements established by the legislation are met.

 

Conditions for Applying Preferential VAT Rates on Imports

To apply the reduced VAT rate or obtain a VAT exemption, the relevant supporting documents must be available. Depending on the category of goods, the following may be required: licenses, registration certificates, notification slips, other documents stipulated by the legislation of the Republic of Kazakhstan.

Failure to provide the required documents may result in the inability to apply the tax benefit.

 

Goods Not Covered by the Amendments

It is important to note that the updated list does not apply to the sale and import of: veterinary medicines, veterinary biological products, veterinary products and equipment, veterinary and zoohygienic products. Separate provisions of the tax legislation continue to apply to these categories of goods.

 

What Pharmaceutical Companies and Importers Should Do

In light of the amendments, companies are advised to:

• ~ review the VAT rates currently applied;
• ~ update their tax accounting procedures;
• ~ verify that imported goods comply with the updated lists;
• ~ ensure the availability of all required registration and authorization documents;
• ~ amend contracts and internal business processes where necessary.

Timely adaptation will help avoid tax risks, errors in VAT calculation, and potential claims from the tax authorities.

 

Legal and Accounting Support for Pharmaceutical Companies by FChain

The pharmaceutical industry is subject to enhanced requirements regarding compliance with tax, corporate, and industry-specific legislation. Errors in business registration, licensing, accounting, or the application of tax incentives may result in financial losses and administrative liability.

FChain provides comprehensive support for pharmaceutical companies at every stage of their operations.

We offer:

1. registration of LLPs and other business entities in Kazakhstan;
2. registration of companies with foreign participation;
3. legal support for establishing pharmaceutical companies;
4. ongoing corporate legal support;
5. preparation of incorporation documents;
6. accounting and tax support;
7. consulting on the application of VAT, Corporate Income Tax, and other taxes;
8. legal review of contracts with suppliers, manufacturers, and distributors.

FChain specialists help pharmaceutical companies operate in full compliance with the legislation of the Republic of Kazakhstan, minimizing tax and legal risks while providing reliable business support at every stage of development.

 

Taxable Import Value for the Import of Goods from EAEU Member States into Kazakhstan

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

 📩 almaty@f-chain.com
📱 WhatsApp: +7 771 214 1820