
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.
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