Kazakhstan Value Added Tax (VAT) Reforms
May 2025Reduced Rate for Specific Sectors: A 10% VAT rate is now applied to healthcare services, pharmaceuticals, and veterinary medicine.
Exemptions: The media industry and the production and sale of agricultural products and aquaculture are fully exempt from VAT.
Lower VAT Registration Threshold: The threshold for mandatory VAT registration has been reduced from 78 million tenge to approximately 15 million tenge (~€28,700), aiming to combat unfair competition and bring more businesses into the tax system.
Kazakhstan Corporate Income Tax (CIT):
May 2025CIT rates: While the standard rate is currently 20%, there could be changes to this rate or to specific exemptions and deductions.
Rules related to permanent establishments (PEs): Potential updates to the definition of a PE and its tax implications for foreign companies.
Kazakhstan excess profit tax
June 2023Kazakhstan Excess profits tax ranges from 0 - 60% and is payable annually on the net.
Kazakhstan Singapore Tax Treaty
April 2013Kazakhstan and Singapore signed on April 9, 2013 a protocol amending the existing 2006 double tax treaty between the two countries.
The new protocol will enter into force after being ratified by both countries.
Note: The information in this site is for general guidance only. Users of this site are advised to take professional advice before taking practical tax decisions.
Please read our terms of service before entering this site.