Tax revolution 2026 in Kazakhstan: what accountants need to know about the new code and form 200.00
Starting January 1, 2026, the Republic of Kazakhstan transitions to a fundamentally new taxation model. The entry into force of Tax Code No. 214-VIII dated 18.07.2025 means the complete repeal of the 2017 Tax Code. For a practicing accountant, this is not just a change of figures, but the need for a total "reflashing" of professional consciousness. The old code has completely lost its force, which means that using previous references (to Articles 369, 422, 568, etc.) in official documents and accounting policy is now a critical error that renders your documents legally void.
Main VAT changes in 2026
The VAT reform in 2026 is characterized not only by an increase in the fiscal burden, but also by a radical tightening of control over electronic document flow.
| Parameter | Before (until 2026) | After (from 2026) |
|---|---|---|
| Base VAT rate | 12% | 16% |
| Registration threshold | Tied to MCI (floating) | 10,000 MCI (43,250,000 tenge) |
Critical conditions for VAT offset
According to Article 480 of the Tax Code, simply having a received ESF is not enough to claim VAT for offset. The taxpayer is required to place a special mark in the ESF IS confirming recognition of VAT for offset before submitting the 300.00 declaration. Without this technological operation, the tax amount is not accepted for offset.
Cases when VAT is not accepted for offset
According to Article 482 of the Tax Code, VAT is excluded from offset in the following situations:
- Defective requisites: errors in the BIN/IIN of the supplier or buyer, absence of a date, invoice number, or name of goods/works/services
- Technical violations: absence of an EDS on the invoice or issuance of an invoice on paper (when the electronic format is mandatory)
- Cash limits: cash settlement for a transaction exceeding 1,000 MCI (4,325,000 tenge including VAT), regardless of payment frequency
Completing form 200.00 for Q2 2026
The declaration on individual income tax and social tax for Q2 2026 is the first serious test of knowledge of the new legislation.
Radical change in social tax
The social tax (ST) rate is now fixed at 6%. The key novelty of the methodology: the tax is no longer reduced by the amount of social contributions (SC). Despite the fact that the formal rate has decreased (from 9.5% to 6%), the real tax burden on the payroll fund increases, since the mechanism for deducting SC has been completely abolished.
Rates for payroll calculation in 2026
- IIT: 10%
- Standard deduction: 30 MCI (129,750 tenge)
- OPVR (employer contributions): 3.5% (up from 1.5%)
- SC (social contributions): 5% (up from 3.5%)
- OOSMS (employer contributions): 3% (up from 2%)
- VOSMS (employee contributions): 2%
Declaration filing deadline
For Q2 2026, the declaration must be submitted no later than August 17, 2026 (postponed from Saturday, August 15).
1C setup and technical checklist
Instructions for working in 1C
- Updating directories and registers: set the VAT rate to 16%. Check the "Tax Accounting Registers" where information on tax and contribution rates is stored (SC — 5%, OPVR — 3.5%)
- Updating releases: make sure versions 3.0.73.1 for "1C:Accounting" or 1.0.42.3 for government institutions are installed
- Integration with ESF IS: in the "Incoming ESF" document, check for functionality to place the new mandatory "Offset Recognition" flag
- Limit control: update the MCI value to 4,325 tenge for automatic control of cash settlements (threshold of 4,325,000 tenge)
Common mistakes when transitioning to the new code
| Parameter | Error (old norms) | 2026 norm | Consequences |
|---|---|---|---|
| IIT deduction | 14 MCI | 30 MCI (129,750 tenge) | Overpayment of IIT, employee complaints |
| Social tax (ST) | 9.5% (with reduction) | 6% (without reduction) | Tax arrears, fines, penalties |
| SC rate | 3.5% | 5% | Arrears to SSIF, risk of account blocking |
| OPVR rate | 1.5% | 3.5% | Violation of pension legislation |
| VAT offset | ESF presence only | ESF + mark in ESF IS | Exclusion of VAT from offset, additional assessment |
| References in tax accounting | References to 2017 Tax Code | References to Tax Code No. 214-VIII | Non-recognition of reporting as valid |
Important: when filling out form 200.00, empty cells should not be filled with zeros or dashes — they must remain strictly empty.
Import specifics and appendix 300.04
When importing goods using the offset method (Art. 427, 428 of the new Tax Code), it is critically important to correctly fill out appendix 300.04 broken down by 10 categories (from equipment to breeding livestock).
Technical data transfer chart
- Line 300.04.001 A (Amount of taxable imports) → transferred to 300.00.029 A
- Line 300.04.001 B (VAT amount) → transferred simultaneously to 300.00.011 and to 300.00.029 B
Incorrect completion of these corresponding lines will lead to discrepancies in cameral control.
Three main rules for surviving in 2026
- Forget about the 2017 Code. Any mention of old articles in correspondence with tax authorities or in accounting registers is a "red flag" for an auditor, signaling incompetence and high risks
- Total ESF control. VAT offset now requires not only the fact of the transaction, but also a timely mark in the ESF IS system. Check the "ESF Exchange" settings in your 1C
- Technological readiness. Make sure that all "constants" (MCI — 4,325 tenge, SC rate — 5%, OPVR — 3.5%) are updated before the first accruals of 2026
Frequently asked questions
What is the new VAT rate from 2026?
The base VAT rate has been increased from 12% to 16%.
What has changed in the calculation of social tax?
The social tax rate has decreased from 9.5% to 6%, but the mechanism for deducting social contributions has been completely abolished, which increases the real tax burden on the payroll fund.
When should the 200.00 declaration for Q2 2026 be submitted?
The declaration must be submitted no later than August 17, 2026.
What new employer contribution rates apply in 2026?
OPVR (employer contributions) is 3.5% (up from 1.5%), SC (social contributions) is 5% (up from 3.5%), OOSMS (employer contributions) is 3% (up from 2%).
What needs to be done to recognize VAT for offset according to Article 480 of the Tax Code?
It is necessary not only to have a received ESF, but also to place a special mark in the ESF IS confirming recognition of VAT for offset before submitting the 300.00 declaration.