{"id":51519,"date":"2026-05-13T14:37:12","date_gmt":"2026-05-13T11:37:12","guid":{"rendered":"https:\/\/kz.f-chain.com\/?p=51519"},"modified":"2026-05-13T14:55:28","modified_gmt":"2026-05-13T11:55:28","slug":"vat-cit-medical-organizations-26","status":"publish","type":"post","link":"https:\/\/kz.f-chain.com\/en\/feautured-post\/vat-cit-medical-organizations-26\/","title":{"rendered":"How Medical Organizations Should Account for VAT and CIT in 2026"},"content":{"rendered":"

How Medical Organizations Should Account for VAT and CIT in 2026<\/strong><\/h2>\n

\u00a0<\/strong>Starting January 1, 2026, new taxation rules for medical organizations regarding VAT and Corporate Income Tax (CIT) came into force in Kazakhstan. The changes affect medical services, the sale of medicines and medical devices, as well as the application of tax exemptions and rates.<\/p>\n

 <\/p>\n

VAT on Medical Services in 2026<\/strong><\/h3>\n

VAT Exemption<\/strong><\/p>\n

According to Article 474 of the Tax Code of the Republic of Kazakhstan, the following transactions are exempt from VAT:<\/p>\n

    \n
  1. medical services;<\/li>\n
  2. pharmaceutical products,<\/li>\n<\/ol>\n

    if they are provided within: the Guaranteed Volume of Free Medical Care (GVFMC), Mandatory Social Health Insurance (MSHI) and treatment of orphan and socially significant diseases.<\/p>\n

    The exemption applies only:<\/p>\n

      \n
    1. to healthcare entities;<\/li>\n
    2. with a valid medical license;<\/li>\n
    3. for services and goods included in the lists approved by Resolution No.1203 dated December 31, 2025.<\/li>\n<\/ol>\n

       <\/p>\n

      VAT Exemption on Import<\/strong><\/h3>\n

      According to Article 479 of the Tax Code, imports of pharmaceutical products are exempt from VAT if imported for:<\/p>\n

        \n
      1. GVFMC;<\/li>\n
      2. MSHI;<\/li>\n
      3. treatment of orphan and socially significant diseases.<\/li>\n<\/ol>\n

        The list and exemption procedures are also approved by Resolution No.1203.<\/p>\n

         <\/p>\n

        VAT Rates in 2026<\/strong><\/h3>\n

        16% VAT Rate<\/strong><\/p>\n

        The standard VAT rate in Kazakhstan in 2026 is 16%, unless otherwise provided by the Tax Code.<\/p>\n

        5% VAT Rate<\/strong><\/p>\n

        According to Article 503 of the Tax Code, the 5% VAT rate applies to:<\/p>\n

          \n
        1. \n
            \n
          1. Sale and import of:<\/strong><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n