Value Added Tax Rates in 2026: Changes and Key Rules - FCHAIN

Value Added Tax Rates in 2026: Changes and Key Rules

In 2026, significant changes to Value Added Tax (VAT) came into force in the Republic of Kazakhstan. This article outlines the key updates: taxation of medical services, medicines, and medical devices, as well as new VAT rates.

 

Changes in the Taxation of the Medical Sector

Starting from 2026, the approach to VAT in the healthcare sector has significantly changed. What has changed?

Previously, medical services, as well as the sale and import of medicines and medical devices, were exempt from VAT. From 2026, these transactions are subject to VAT, except for specific cases expressly provided for by law.

 

When VAT exemption still applies

VAT exemption applies if the sale is carried out:

1. Within government programs:

• Guaranteed Volume of Free Medical Care
• Mandatory Social Health Insurance

2. For treatment of:

• orphan diseases
• socially significant diseases (Article 474 of the Tax Code of RK)

The list of such medicines and medical services is approved by
Government Resolution No. 1203 dated December 31, 2025.

 

VAT Rates in 2026

From 2026, four VAT rates are established: 5%, 10%, 16%, and 0% (Article 503 of the Tax Code of RK).

The 16% rate (standard rate) applies in general cases unless otherwise provided by the Tax Code.

5% VAT rate applies to:

1. Medicines: sale and import, except those exempt (according to list No. 1203)
2. Medical devices: including components and assistive (compensatory) devices. The list is approved by Government Resolution No. 1204 dated December 31, 2025.
3. Medical services: including bundled services, except those exempts under list No. 1203

10% VAT rate applies to domestic periodical printed publications (newspapers, magazines, bulletins that have a permanent title, a current issue number, and are published at least once every six months)

0% VAT rate applies to:

• export of goods
• international transportation
• fueling of foreign aircraft (aviation fuel)
• sale of goods within Special Economic Zones (SEZ)
• sale of refined gold

 

Summary

The changes introduced in 2026 have significantly transformed the VAT system, especially in the medical sector. The general exemption previously applied to medical services, medicines, and medical devices has been abolished. Instead, a targeted exemption mechanism has been introduced, applicable only in strictly defined cases.

Overall, these changes require businesses to adopt a more careful approach to tax accounting. Companies must correctly classify their transactions, verify eligibility for exemptions, and revise contracts and pricing policies in line with new VAT rates.

 

Accounting and Tax Services by FChain

FChain provides comprehensive accounting and tax services for businesses, taking into account current changes in the legislation of the Republic of Kazakhstan, including VAT updates for 2026.

We offer a full range of services:

• accounting and tax bookkeeping in compliance with legislation
• preparation and submission of tax reports without errors and penalties
• correct application of VAT rates and determination of tax liabilities

Our specialists continuously monitor changes in tax legislation and provide businesses with up-to-date information when implementing new requirements.

 

Taxes for Non-Residents in Kazakhstan: What Changed in 2026

 

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

20.03.2026

 

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