What Fuel Excise Tax Means in 2026
Fuel excise tax is a tax applied in Kazakhstan to taxable transactions involving certain types of petroleum products. An accountant must determine the type of fuel and the nature of the transaction, establish the tax base and the applicable rate, calculate the excise tax amount, and then report the information in the relevant tax form. Such transactions involving gasoline, except aviation gasoline, and diesel fuel are reported, in particular, in Appendix 400.05.
There is no single rate “for fuel in general.” The amount of the liability depends on the specific petroleum product and transaction. Therefore, the gasoline rate cannot automatically be applied to diesel fuel, nor should the calculation be based solely on the product name stated in the delivery note. Before calculating the tax, the product classification, supplier documents, and the current table of rates as of the transaction date must be checked.
The provided regulatory materials do not specify the exact rates. For this reason, they should be taken directly from the current version of the tax legislation rather than copied from publications for previous years.
Excise Taxes on Gasoline and Diesel Fuel: Who Is Subject to the Calculation
The excise tax rates on gasoline (except aviation gasoline), diesel fuel, gasohol, benzanol, naphtha solvent, light hydrocarbon mixtures, and environmentally friendly fuel were approved by Resolution No. 1049 of the Government of the Republic of Kazakhstan dated December 5, 2025.
The excise tax amount depends on the type of petroleum product and the nature of the transaction. Different rates have been established for wholesale and retail sales, imports, and certain transactions of producers. In the cases stipulated by the Resolution, the excise tax amount is determined using a special formula that takes the price threshold into account.
When calculating the tax for a specific tax period, the version of the Resolution applicable on the transaction date must be used. When completing Form 400.05, the tax base for the petroleum products concerned is reported in tonnes, while the excise tax amount is determined by applying the relevant rate to the tax base, taking the special rules into account.
For gasoline, the form distinguishes between wholesale and retail sales. The following are reported separately, among other transactions:
sale of fuel purchased in Kazakhstan or imported;
shipment to structural subdivisions for subsequent sale;
transfer of gasoline by a producer from the production address;
contribution of gasoline to the charter capital;
transactions involving bankruptcy estate assets, confiscated fuel, or ownerless fuel.
Consequently, knowing only the total volume of fuel supplied is insufficient for an accountant. Analytical accounting must make it possible to separate transactions by type of petroleum product, method of acquisition, direction of movement, and type of sale. This separation is necessary to select the correct lines of the appendix.
Companies that sell gasoline or diesel fuel both wholesale and retail, move products between facilities, or operate through structural subdivisions require particular attention. The same product may be reported in different lines of the form depending on the transaction.
Diesel Fuel: Excise Tax, Rate, and Place of Payment
The excise tax rate on diesel fuel must be determined under the current provisions applicable to the relevant transaction. A figure from an article or memo entitled “diesel fuel excise tax 2025” cannot be used in the calculation without verification: a publication from the previous year does not confirm that the rate remained unchanged in 2026.
Under Article 550 of the Tax Code, as a general rule, excise tax is paid at the location of the taxable item. A special rule has been established for taxpayers engaged in the wholesale or retail sale of gasoline, except aviation gasoline, and diesel fuel: the tax is paid at the location of taxation-related facilities.
This means that if there are several commercial facilities, the accountant must properly maintain records for each facility and verify its registration details. The liability cannot be consolidated exclusively at the location of the head office without an additional review.
For imports of excisable goods from EAEU member states, Article 550 provides for a separate procedure: in the cases specified by the Code, payment is made at the taxpayer’s location or place of residence. For imports, the applicable grounds must first be established, after which the place where the obligation must be fulfilled should be determined.
How to Calculate and Report Excise Tax in Form 400.05
Form 400.05 is intended for information on taxable transactions involving petroleum products carried out during the tax period. For gasoline, Column A indicates the tax base in tonnes, Column B indicates the excise tax rate, and Column C indicates the calculated excise tax amount. The completion rules refer to Article 546 of the Tax Code for determining the amount.
The practical procedure may be as follows:
- Determine the exact type of petroleum product from the source and accompanying documents.
- Establish whether the transaction is subject to excise tax and in what capacity the organization is acting.
- Separate wholesale, retail, import transactions, and internal transfers.
- Determine the tax base using the unit of measurement stipulated by the form. For gasoline, Form 400.05 uses tonnes.
- Verify the current rate specifically applicable to the fuel and transaction concerned.
- Calculate the excise tax under the rules of Article 546 and reconcile the result with the analytical accounting turnover.
- Select the appropriate line of Appendix 400.05 and determine the place of payment under Article 550.
For gasoline, information on wholesale sales is reported in line 400.05.001, with a breakdown in lines 400.05.001 I–V. Retail transactions are reported in line 400.05.002, which is compiled from the relevant detailed lines. For example, the rules separately identify ordinary retail sales, sales of previously purchased or imported gasoline, and contributions to charter capital.
Before submitting the tax return, it is useful to reconcile the volumes in the form with delivery notes, import documents, inventory records, and reports for each facility. If records are maintained in litres, that volume cannot be entered in the column for tonnes without a correct, documented conversion.
Frequently Asked Questions
What is the excise tax rate on diesel fuel in 2026? — The rate is not specified in the materials provided. It must be checked in the current version of the provisions on excise tax rates applicable to the specific transaction and type of diesel fuel.
Can the 2025 fuel excise tax rates be used? — Only after verifying that the relevant provision continues to apply unchanged in 2026. The mere existence of a table or clarification for 2025 does not confirm this.
Where should excise tax be paid when gasoline and diesel fuel are sold at retail? — Under Article 550, taxpayers engaged in such sales pay excise tax at the location of taxation-related facilities.
Which form is used to report transactions involving gasoline and diesel fuel? — Form 400.05 is intended for information on taxable transactions involving these and the other listed petroleum products.
Can wholesale and retail sales be combined in one line? — The form rules provide separate lines and breakdowns for wholesale and retail sales of gasoline, so the transactions must be distinguished.