In 2026, there is no single tax rate in Kazakhstan: the rate is determined separately for each tax and taxable item. The tax rate represents the amount of the tax liability per unit of measurement of the taxable item or tax base and is established as a percentage or an absolute amount (Art. 60 of the Tax Code of the RK).
What a Tax Rate Means
The tax rate is one of the elements used to calculate a tax or payment to the budget. It indicates the amount to be applied to a unit of measurement of the taxable item or tax base (Art. 60 of the Tax Code of the RK).
In practice, it is not enough for an accountant to find the appropriate percentage in the Tax Code. Before making the calculation, it is necessary to determine consistently:
- which tax arises from the transaction or taxable item;
- who is recognized as the taxpayer;
- what constitutes the taxable item;
- how the tax base is determined;
- whether the transaction is subject to the standard, special, or zero rate;
- the date from which the relevant provision applies.
The rate may be expressed not only as a percentage but also as an absolute amount (Art. 60 of the Tax Code of the RK). For example, excise duty rates are generally established as an absolute amount per unit of measurement in physical terms. Combined rates comprising fixed and ad valorem components are provided for certain excisable goods (Art. 537 of the Tax Code of the RK). Therefore, the calculation procedure should be determined under the special provisions governing the specific tax.
Tax Rates in 2026: VAT Examples
The standard VAT rate in 2026 is 16% and applies to the amount of taxable turnover and taxable imports unless otherwise established by the article on VAT rates (Art. 503 of the Tax Code of the RK).
The 16% rate cannot automatically be applied to every sale. Other rates are established for certain transactions:
- the 5% rate from January 1, 2026 applies to taxable turnover from the sale and import of medicinal products, medical devices, medical device components, and assistive devices provided for by law, as well as to taxable turnover from the provision of certain medical services;
- the 10% rate applies to turnover from the sale of domestic periodical print publications;
- turnover from the sale of goods, work, and services specified in Chapter 47 of the Tax Code of the RK is subject to VAT at the zero rate;
- if turnover subject to the zero rate is not substantiated in accordance with Chapter 47 of the Tax Code of the RK, the standard rate of 16% applies to it.
These rules and the conditions for their application are established by Art. 503 of the Tax Code of the RK. The 5% rate for medical goods does not apply to all goods intended for medical purposes: the law provides for exceptions, while the list of medicinal products, medical devices, components, and assistive devices is established by the Government of the RK.
For the 5% rate to apply to medical services, the service must be provided in accordance with the legislation of the RK by a healthcare entity licensed to conduct medical activities. This provision does not apply to medical services expressly classified as exceptions by the Code (Art. 503 of the Tax Code of the RK).
Therefore, when selecting the VAT rate, an accountant must compare the type of transaction, the category of goods or services, the established list, the status of the medical service provider, and the availability of a license. The mere use of the word “medical” in the name of a product or service is insufficient to apply the 5% rate.
Property Tax Rate for Individual Entrepreneurs and Organizations
The definition of a tax rate in Art. 60 of the Tax Code of the RK does not in itself establish the amount of property tax. The specific rate must be selected under the special property tax provisions of the Tax Code of the RK, taking into account the taxpayer, taxable item, and tax base.
Therefore, the query “property tax rate for an individual entrepreneur” cannot be reduced to a universal percentage without determining the circumstances of the calculation. First, the accountant determines who is recognized as the taxpayer and which property constitutes the taxable item, then determines the tax base, and only after that applies the rate provided for the relevant category.
The same procedure is required for an organization. The legal form or the mere fact of owning property does not replace verification of the special conditions. The characteristics of the property and the taxpayer category stipulated by the property tax provisions are material to the calculation.
If a special rate is provided for a particular category, entitlement to it must follow from the conditions of the relevant provision. A rate cannot be selected solely based on the general name of the activity, individual entrepreneur status, or the name of the organization.
The query “tax rate for an individual entrepreneur” also does not mean a single rate for all of the entrepreneur’s obligations. VAT, property tax, excise duties, and other taxes have different taxable items, tax bases, and rules for determining rates. The general principle is that the rate is applied to the established unit of the taxable item or tax base (Art. 60 of the Tax Code of the RK).
How an Accountant Should Select a Rate in 2026
A working review can conveniently be performed in the following order:
- Determine the tax and taxable item for the specific transaction, income, or property.
- Establish the tax base and taxpayer category.
- Open the article of the Tax Code of the RK containing the rates for that particular tax.
- Check special rates, exceptions, and the dates from which they apply.
- Compare the conditions of the provision with the characteristics of the transaction, goods, service, or property.
- Record the applied provision in the calculation or the accountant’s working memorandum.
Particular attention should be paid to provisions under which a rate changes from a specific date. For example, the medical goods and services provided for by Art. 503 of the Tax Code of the RK are subject to a VAT rate of 5% from January 1, 2026 and 10% from January 1, 2027. Therefore, it is important for the accountant to determine the tax period and apply the version of the provision effective for the relevant transaction.
A rate cannot be selected solely based on the payment date or the date on which the tax return is prepared: the rules of the specific tax for determining the taxable item, tax base, and attribution of the transaction to the relevant period must first be applied.
The name of a product is also insufficient by itself to determine the tax rate. For example, for transactions involving diamonds, the nature of the transaction and the resulting tax are established first: sale, import, or another taxable item. The rate and conditions provided by the special provisions for the established tax are then applied.
If the rate is expressed as an absolute amount, the accountant uses the established unit of measurement. With a combined excise duty rate, the amount is the sum of the result of applying the fixed rate to the physical volume of the goods and a percentage of their maximum retail price (Art. 537 of the Tax Code of the RK).
Frequently Asked Questions
What is the standard tax rate in Kazakhstan in 2026? — There is no single standard rate for all taxes. A tax rate is established as a percentage or an absolute amount per unit of measurement of the taxable item or tax base (Art. 60 of the Tax Code of the RK).
What VAT rate applies in 2026? — The standard VAT rate is 16%. A 5% rate applies to medical goods and services provided for by law, a 10% rate applies to the sale of domestic periodical print publications, and the turnover specified in Chapter 47 of the Tax Code of the RK is subject to the zero rate (Art. 503 of the Tax Code of the RK).
What tax rate is established for individual entrepreneurs? — There is no single rate for all taxes payable by individual entrepreneurs. It is determined based on the specific tax, taxable item, tax base, and taxpayer category. The general rules governing the form of the tax rate are set out in Art. 60 of the Tax Code of the RK.
How does the zero VAT rate differ from an exemption? — The zero rate applies to turnover from the sale of goods, work, and services specified in Chapter 47 of the Tax Code of the RK. If such turnover is not substantiated in accordance with the procedure established by that chapter, it is taxed at the standard rate of 16% (Art. 503 of the Tax Code of the RK). An exemption applies on a separate basis provided for by the Tax Code of the RK.
Can a special rate be applied based solely on the name of a product or service? — No. The transaction must be compared against all the conditions of the provision: the type of goods or services, the established exceptions, the supplier category, and the date from which the rate applies. For medical services subject to the 5% rate, the status of a healthcare entity and a license to conduct medical activities are additionally required (Art. 503 of the Tax Code of the RK).