---
title: "VAT by Year in Kazakhstan: How to Compare Rates, Thresholds and Accounting Rules"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-10-13
canonical: https://buhgpt.kz/suraqtar/nds-po-godam-v-kazahstane-kak-sravnivat-stavki-porogi-i-p-en
source: BuhGPT
---

# VAT by Year in Kazakhstan: How to Compare Rates, Thresholds and Accounting Rules

> **TL;DR:** The search query “VAT by year” usually means comparing rates, the VAT registration threshold and the rules for handling the tax in different periods. For an accountant in Kazakhstan, such a comparison should be based on the version of the Tax Code that was in effect in the spe

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The search query “VAT by year” usually means comparing rates, the VAT registration threshold and the rules for handling the tax in different periods. For an accountant in Kazakhstan, such a comparison should be based on the version of the Tax Code that was in effect in the specific year. The cited official texts do not contain a number of historical rates and thresholds, so the confirmed provisions relevant for work in 2026 and the procedure for comparing indicators for other years are discussed below.

VAT in the Republic of Kazakhstan by year: how to compare periods correctly

Comparing VAT solely by the rate is insufficient. Changes may affect the range of persons subject to registration, the conditions for mandatory and voluntary registration, the procedure for determining turnover and tax accounting requirements. Therefore, an accountant should maintain a table of changes covering at least the following parameters:

- grounds for mandatory or voluntary registration;

- applicable tax regime;

- rate applicable to the specific turnover;

- transaction date;

- procedure for determining turnover for registration purposes;

- turnover threshold;

- separate tax accounting requirements.

Tax accounting is maintained in tenge using the accrual method. The results of transactions and other events are recognized when they occur, including from the date on which work is performed, services are provided, or goods are shipped or transferred, rather than from the date on which money is received or paid (Article 204 of the Tax Code of the Republic of Kazakhstan). Therefore, for contracts spanning multiple periods, one cannot automatically rely on the year in which the contract was concluded or payment was made: the date of the transaction must be determined, and the version of the legislation in effect during the relevant period must be applied.

This is why a table entitled “VAT in the Republic of Kazakhstan by year” should include the effective dates of the provisions and references to the relevant versions of the Tax Code. A table that does not specify the period during which each indicator applied may lead to errors when determining registration obligations and recording transactions for tax accounting purposes.

What accountants should consider in 2026

In 2026, the VAT rate is 16%. When determining registration requirements, the provisions of Article 99 of the Tax Code must be considered separately. It provides for voluntary, mandatory and conditional VAT registration (Article 99 of the Tax Code of the Republic of Kazakhstan).

State institutions, structural subdivisions of resident legal entities, persons engaged in private practice, taxpayers applying a special tax regime and individuals are not subject to VAT registration (Article 99 of the Tax Code of the Republic of Kazakhstan).

Mandatory and voluntary registration is performed in the taxpayer database on the basis of a tax application submitted to the tax authority at the taxpayer’s location. Registration takes effect from the date on which the application is submitted (Article 99 of the Tax Code of the Republic of Kazakhstan).

Following registration, the head and the person responsible for settlements with the state budget, if such a person has been appointed, must familiarize themselves at the tax authorities with the Electronic Invoice Information System and the procedure for issuing electronic invoices. When a legal entity is registered or its registration details are amended, as well as when its head changes, the head undergoes biometric identification in the Electronic Invoice Information System (Article 99 of the Tax Code of the Republic of Kazakhstan).

It is important for an accountant to consistently determine the tax regime and whether the person belongs to a category eligible for registration, and then calculate the turnover and compare it with the established threshold. This sequence prevents the threshold from being mechanically applied to a person who is not subject to registration under the law.

VAT threshold by year and registration

The registration threshold is one of the indicators most commonly searched for by year. In 2026, the turnover threshold is equal to 10 000 times the MCI in effect on 1 January of the relevant financial year. With an MCI of 4 325 tenge, the threshold is 43 250 000 tenge (Article 99 of the Tax Code of the Republic of Kazakhstan).

For registration purposes, turnover is determined cumulatively as the sum of the turnover specified in subparagraphs 1) and 2) of paragraph 1 of Article 449 of the Tax Code, starting from the date established by Article 101 of the Tax Code. Consequently, it is not sufficient for an accountant to compare the threshold with total revenue according to accounting records: the calculation must be prepared specifically based on the composition of turnover defined for registration purposes (Article 99 of the Tax Code of the Republic of Kazakhstan).

For verification purposes, the accountant should:

- Determine the company’s tax regime during the relevant period.

- Check whether the company is among the persons subject to VAT registration.

- Determine the composition of turnover included in the threshold calculation.

- Calculate turnover cumulatively from the date established by the Code.

- Compare the result with the threshold in effect during the relevant financial year.

- Retain the applied version of the provision and the calculation in the tax file.

If a company applies a special tax regime in 2026, it is among the persons not subject to VAT registration. Therefore, the taxpayer’s status under Article 99 is checked first, followed by the applicability of the threshold calculation (Article 99 of the Tax Code of the Republic of Kazakhstan).

The threshold value cannot be carried over from one year to another: it is expressed in terms of the MCI in effect on 1 January of the relevant financial year. For a historical comparison, the MCI and the version of the tax provision applicable specifically to the period being compared must be used.

Documents, exceeding the VAT threshold and practical steps

A taxpayer determines taxable items and tax-related items at the end of the tax period on the basis of tax accounting. Inventories are accounted for in accordance with International Financial Reporting Standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting. For tax purposes, however, the value of inventories is determined without taking into account changes resulting from a write-down to net realizable value and the subsequent reversal of such a write-down. A change in the inventory valuation method is applied from the beginning of the tax period (Article 204 of the Tax Code of the Republic of Kazakhstan).

If the Code establishes taxation conditions for specific categories that differ from the generally established conditions, items in such categories may not be combined when calculating tax liabilities. The categories to be separated include, in particular, types of activities, turnover from the sale of goods, work and services, types of income, construction projects and tax rates (Article 210 of the Tax Code of the Republic of Kazakhstan).

A taxpayer must maintain separate tax accounting in the cases stipulated by the Code and independently establish its procedure in the tax accounting policy. Among other things, the policy specifies the list of common income and expenses and the methods for allocating them between the separate categories and other activities. A taxpayer applying a special tax regime based on a simplified declaration maintains separate tax accounting for income taxed under the generally established procedure (Article 210 of the Tax Code of the Republic of Kazakhstan).

The practical procedure may be as follows:

- determine the tax regime and whether the person is eligible for registration;

- establish the transaction date under the accrual method;

- check the provision and rate that were in effect during the relevant period;

- calculate turnover for registration purposes cumulatively;

- compare it with the threshold calculated using the MCI for the relevant year;

- separate the categories for which the Code requires separate tax accounting;

- retain the calculation together with the source documents and the relevant legal basis.

This approach makes it possible to use the search query “VAT by year” not as a search for a single figure, but as a consistent review of the rate, registration status, threshold and tax accounting rules for each period.

Frequently Asked Questions

Can a universal table of VAT rates in the Republic of Kazakhstan by year be prepared? — A table can be prepared using the official versions of the legislation for each period. The start and end dates of its validity must be specified for each value. In 2026, the VAT rate is 16%.

How is the VAT threshold determined in 2026? — The threshold is equal to 10 000 times the MCI in effect on 1 January of the financial year. With an MCI of 4 325 tenge, this is 43 250 000 tenge. Turnover is calculated cumulatively in accordance with Article 99 of the Tax Code (Article 99 of the Tax Code of the Republic of Kazakhstan).

Is a taxpayer applying a special tax regime subject to VAT registration? — No. A taxpayer applying a special tax regime is included in the list of persons not subject to VAT registration (Article 99 of the Tax Code of the Republic of Kazakhstan).

From what date does VAT registration take effect? — Registration is performed on the basis of a tax application and takes effect from the date on which it is submitted to the tax authority at the taxpayer’s location (Article 99 of the Tax Code of the Republic of Kazakhstan).

How is the period in which a transaction is recognized for tax accounting purposes determined? — Under the accrual method, the results of a transaction are recognized when it occurs rather than on the date on which money is received or paid. For goods, work and services, the relevant dates include, in particular, the dates of shipment, transfer, performance of work or provision of services (Article 204 of the Tax Code of the Republic of Kazakhstan).

When is separate tax accounting required? — It is maintained in the cases stipulated by the Tax Code for categories subject to different taxation conditions. The accounting procedure and the allocation of common income and expenses are established in the tax accounting policy (Article 210 of the Tax Code of the Republic of Kazakhstan).

Sources

- Tax Code of the Republic of Kazakhstan: official information

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