Transport Tax in 2026: What Has Changed? - FCHAIN

Transport Tax in 2026: What Has Changed?

 

Starting from January 1, 2026, amendments to the procedure for calculating and paying transport tax have come into force in Kazakhstan. These changes aim to simplify tax administration and adjust the tax burden for vehicle owners. Let’s review the key updates.

 

Cancellation of Current Payments and Form 701.00

From 2026, the obligation to pay current payments for transport tax has been abolished. In addition, the requirement to submit tax reporting form 701.00 has been removed. Now the tax is calculated at the end of the calendar year, which simplifies the tax administration process for taxpayers.

 

Determining the Vehicle Category

The category of a vehicle is now determined according to the driving license category indicated in the vehicle’s technical passport. This change standardizes the approach to determining the category and reduces the likelihood of errors when calculating the tax.

 

Introduction of Adjustment Coefficients

According to Article 565 of the Tax Code of the Republic of Kazakhstan, adjustment coefficients have been introduced for passenger cars depending on the vehicle’s age:

• 0.7 — for vehicles with a service life from 10 to 20 years (inclusive)
• 0.5 — for vehicles with a service life over 20 years

These coefficients help reduce the tax burden for owners of older vehicles.

 

Unified Tax Rates

Previously, separate tax rates applied to passenger vehicles with engine capacity exceeding 3000 cc, manufactured or imported after December 31, 2013. From 2026, this rule has been abolished. Transport tax is now calculated using unified tax rates regardless of the vehicle’s production or import date.

 

Procedure for Calculating Transport Tax

Due to the cancellation of current payments, the tax is now calculated at the end of the year based on the actual ownership period of the vehicle.

The calculation procedure is as follows:

• If ownership arises during the year and is not terminated before December 31, the tax is calculated from the first day of the month in which ownership arose until the end of the year.
• If ownership is terminated during the year, the tax is calculated from the beginning of the year until the first day of the month in which ownership was terminated.
• If the vehicle was purchased and sold within the same tax period, the tax is calculated from the first day of the month of acquisition until the first day of the month of termination of ownership.

If ownership is terminated during the year, the declaration reflects the tax amount calculated only for the actual ownership period.

 

FChain Accounting and Tax Services

Changes in tax legislation require timely consideration of new rules and accurate calculation of tax liabilities.

FChain provides comprehensive accounting and tax services for businesses and entrepreneurs, including:

• calculation of taxes, including vehicle tax;
• monitoring and application of changes in tax legislation;
• preparation and review of tax reports;
• tax consultations and advisory;
• full-cycle accounting and tax outsourcing.

Professional accounting and tax support helps reduce the risk of calculation errors and ensures compliance with the legislation of the Republic of Kazakhstan.

 

New Rules for Determining Tax Residency in Kazakhstan Starting in 2026

 

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