KEY CHANGES IN THE TAX LEGISLATION OF KAZAKHSTAN IN 2026

In 2026, a comprehensive package of changes to Kazakhstan's tax legislation came into effect, impacting the overall tax burden and specific industries and categories of taxpayers.

Key changes include:

• Higher base rates for key taxes like VAT, with benefits redirected to socially vital and priority sectors
• Progressive income tax for individuals, reshaping compensation and incentive structures;
• Expanded digital tools, automating calculations and administrative processes on the tax authorities' side.

These shifts require companies to review their tax strategies, including:

• Revising ownership, financing, supply chains, and pricing to address rising indirect taxes;
• Updating internal policies, accounting policies, and counterparty relationships to align with new rules, including special regimes and VAT provisions;
• Strengthening internal controls and analytics to spot high-burden areas early and optimize legally.

Proactive companies adapting their business models will mitigate the reform's effects on tax burden while gaining competitive edges through streamlined, transparent operations.

We've prepared a presentation summarizing these changes and priority action steps. This material will help assess the impact on your business and promptly identify areas for adjusting your tax strategy.