{"id":52308,"date":"2026-07-07T09:52:13","date_gmt":"2026-07-07T06:52:13","guid":{"rendered":"https:\/\/kz.f-chain.com\/?p=52308"},"modified":"2026-07-07T09:52:13","modified_gmt":"2026-07-07T06:52:13","slug":"kazakhstan-tax-code-amendments-2026","status":"publish","type":"post","link":"https:\/\/kz.f-chain.com\/en\/feautured-post\/kazakhstan-tax-code-amendments-2026\/","title":{"rendered":"New Amendments to the Tax Code of Kazakhstan in 2026"},"content":{"rendered":"

New Amendments to the Tax Code of Kazakhstan in 2026<\/strong><\/h2>\n

The Ministry of Finance of the Republic of Kazakhstan has published a Consultative Regulatory Policy Paper on the draft Law “On Amendments and Additions to the Tax Code of the Republic of Kazakhstan.” The document has been published on the Open Legal Acts portal and is available for public discussion until 27 July 2026. The consultative paper contains proposals aimed at improving certain provisions of Kazakhstan’s tax legislation. Its primary objective is to eliminate legal inconsistencies, clarify provisions that currently lead to different interpretations in practice, reduce the administrative burden on businesses, and create more favorable conditions for attracting investment into the country’s economy.<\/p>\n

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Proposed VAT Amendments<\/strong><\/h3>\n

One of the main sections of the proposed amendments concerns Value Added Tax (VAT).<\/strong><\/p>\n

The Ministry of Finance proposes to:<\/p>\n

    \n
  1. exempt air navigation services provided for international transportation from VAT;<\/li>\n
  2. exempt factoring and forfaiting transactions carried out by second-tier banks from VAT;<\/li>\n
  3. exempt the import of raw materials used for investment projects from VAT;<\/li>\n
  4. allow VAT credits for certain transactions of subsoil users involving the transfer of property to the state free of charge.<\/li>\n<\/ol>\n

    These proposed measures are intended to improve tax administration, reduce the tax burden in specific sectors of the economy, and increase the attractiveness of investment projects by lowering the costs associated with importing materials and equipment.<\/p>\n

    \u00a0<\/strong><\/p>\n

    Clarification of the Social Tax Deduction<\/strong><\/h2>\n

    Another important proposal concerns the application of the social tax deduction<\/strong>. Currently, practical issues arise when an individual’s disability group changes during the tax period. To address this, the Ministry of Finance proposes introducing a unified procedure for applying the social tax deduction in such cases. The amendment is expected to eliminate inconsistent interpretation of the current rules and ensure a uniform approach for both taxpayers and government authorities.<\/p>\n

    \u00a0<\/strong><\/p>\n

    New Investment Incentives<\/strong><\/h3>\n

    A significant portion of the proposed amendments focuses on improving the tax framework for investment projects.<\/p>\n

    The Ministry proposes to:<\/p>\n

      \n
    1. restore certain tax incentives for priority investment projects;<\/li>\n
    2. exempt imports of raw materials under investment contracts from VAT;<\/li>\n
    3. eliminate additional tax burdens for certain transactions involving foreign investors;<\/li>\n
    4. abolish the state fee for issuing tax residency certificates to investment residents of the Astana International Financial Centre (AIFC).<\/li>\n<\/ol>\n

      According to the Ministry, these measures are intended to improve Kazakhstan’s investment climate, facilitate business activities, and encourage the implementation of large-scale investment projects.<\/p>\n

      \u00a0<\/strong><\/p>\n

      Temporary Tax Regime for Foreign Investors and Highly Qualified Specialists<\/strong><\/h3>\n

      The consultative paper also proposes introducing a temporary preferential tax regime for foreign investors, business immigrants, and highly qualified specialists. The proposed regime is expected to become an additional tool for attracting foreign investment, advanced technologies, and highly skilled professionals. It is also intended to stimulate business development, encourage the establishment of new enterprises, and create additional employment opportunities in Kazakhstan. The specific parameters of this tax regime will be determined during the preparation of the draft law.<\/p>\n

      \u00a0<\/strong><\/h2>\n

      What Does the Publication of the Consultative Paper Mean?<\/strong><\/h3>\n

      The publication of the consultative paper on the Open Legal Acts portal is a mandatory stage of Kazakhstan’s legislative process. During the public consultation period, businesses, professional associations, industry representatives, and other interested parties may review the proposed amendments and submit their comments and suggestions. After the consultation period ends, the Ministry of Finance will analyze the feedback received and prepare the draft Law on Amendments and Additions to the Tax Code of the Republic of Kazakhstan. As the legislative process continues, certain provisions may be revised before the final law is adopted. Businesses are therefore encouraged to monitor further developments and assess how the proposed amendments may affect their operations.<\/p>\n

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      FChain\u2014 Comprehensive Business Support<\/strong><\/h3>\n

      Changes to tax legislation require timely analysis and proper implementation. FChain helps businesses minimize tax risks, comply with legal requirements, and focus on sustainable growth.<\/p>\n

      We provide comprehensive support in the following areas:<\/p>\n