Starting from 2026, Kazakhstan's tax system enters a phase of large-scale transformation based on the new Tax Code No. 214-VIII dated 18.07.2025. The base VAT rate is increased from 12% to 16%, while the CIT rate remains at 20%. The monthly calculation index (MCI) is set at 4,325 tenge. The threshold for mandatory VAT registration is 10,000 MCI (43,250,000 tenge). The 2017 Tax Code becomes fully invalid, requiring a complete update of accounting policies and IT systems.
Key parameters for 2026
| Indicator | Value |
|---|---|
| Monthly calculation index (MCI) | 4,325 tenge |
| Base VAT rate | 16% |
| Standard CIT rate | 20% |
| VAT registration threshold | 10,000 MCI (43,250,000 tenge) |
| Cash settlement limit without loss of offset | 1,000 MCI (4,325,000 tenge) |
VAT in 2026: new offset rules
According to Article 480 of the Tax Code, the following standard conditions must be met to claim VAT offset:
- Registration as a taxpayer
- Use in taxable turnover
- Availability of an ESF (electronic invoice)
Special cases of documentary confirmation:
- Air transport: the basis for offset is a document confirming the fact of travel
- State material reserve: when goods are released, the offset is confirmed by an invoice from the authorized body
Tax amount calculation formula:
VAT = Release value × VAT rate / (100% + VAT rate)
Mandatory mark in the IS ESF system
The taxpayer must place a mark in the IS ESF system confirming recognition of the VAT offset strictly before submitting the declaration in which this amount is recorded. Without this mark, the right to offset may be challenged.
VAT offset restrictions
According to Article 482 of the Tax Code, VAT is not accepted for offset in the following cases:
Errors in details:
- Incorrect IIN/BIN
- Missing date, number, or name of goods/works/services
- Missing amount of taxable turnover
Violation of settlement conditions:
- Cash settlements exceeding 1,000 MCI (4,325,000 tenge) including VAT
Technical violations:
- Absence of a digital signature
- Use of paper invoices in violation of the law
Specific expenses:
- Purchases made using liquidation fund resources (Art. 301)
- Targeted budget contributions for autonomous educational organizations
Declaration and import using the offset method
The main form remains 300.00. For imports of goods for which VAT is paid using the offset method (Art. 427, 428 of the Tax Code), completion of appendix 300.04 is mandatory.
Goods in appendix 300.04 are distributed into 10 categories:
- Equipment
- Agricultural machinery
- Cargo vehicles
- Airplanes and helicopters
- Locomotives and railcars
- Sea vessels
- Spare parts
- Pesticides
- Breeding animals and insemination equipment
- Live cattle
CIT and tax calculation
According to Article 357 of the new Code, the base CIT rate remains at 20%.
For subsoil users (Art. 805 of the Tax Code):
The tax is calculated separately for each contract using the formula:
CIT = Rate × (Taxable income under Art. 345 – Adjustments under Art. 337 – Losses carried forward under Art. 338–344)
All references to articles of the old code in the 2026 accounting policy will be legally incorrect. Companies must fully update their internal regulations.
Technical readiness: 1C updates
1C setup checklist:
- Update the VAT rate from 12% to 16% in all price types in reference books
- Configure the system to prohibit or issue a strict warning for payments exceeding 1,000 MCI, as this leads to irreversible loss of the right to VAT offset on the transaction
- Check support for the "offset recognition mark" function in the IS ESF exchange module
- Configure algorithms for taxable and non-taxable turnover in accordance with Articles 487 and 489 of the new Tax Code
Current software versions:
- 1C:Accounting for Kazakhstan (including the Basic version) — version 3.0.73.1
- 1C:Payroll and HR for government organizations — version 1.0.42.3
It is recommended to install updates in the coming days and review affected accounting areas.
Common mistakes
- Using old article numbers from the 2017 Tax Code in declarations and internal documents
- Conducting cash settlements exceeding 1,000 MCI without accounting for the consequences for VAT offset
- Late placement of the VAT offset recognition mark in the IS ESF system
- Incorrect completion of invoice details (errors in IIN/BIN, missing date or number)
- Outdated versions of 1C software
Frequently asked questions
What VAT rate applies in 2026?
The base VAT rate has been increased from 12% to 16%.
What is the MCI amount set for 2026?
The monthly calculation index (MCI) is 4,325 tenge.
When must the VAT offset recognition mark be placed in IS ESF?
The mark must be placed strictly before submitting the declaration in which this amount is recorded. Without this mark, the right to offset may be challenged.
What is the cash settlement limit without losing the right to VAT offset?
Cash settlements exceeding 1,000 MCI (4,325,000 tenge) including VAT result in irreversible loss of the right to VAT offset on the transaction.
Which 1C versions must be installed for correct operation in 2026?
1C:Accounting for Kazakhstan — version 3.0.73.1 and 1C:Payroll and HR for government organizations — version 1.0.42.3.