In 2026, the standard VAT rate in Kazakhstan is 16%. For a specific transaction, the accountant determines the calculation procedure based on its substance and the turnover date and, for certain transitional situations, takes into account the special provisions of the Tax Code of the Republic of Kazakhstan: for example, applications and claims for the refund of excess VAT submitted before 1 January 2026 are considered under the previous code (Article 833 of the Tax Code of the Republic of Kazakhstan).
What Determines How Much VAT Must Be Charged
Knowing only the contract amount and the standard rate of 16% is not enough for the calculation. The accountant must first determine the substance of the transaction, the date on which it is recognised and the amount on which the tax is calculated. The parties’ documents and the terms of the contract should then be checked, including whether VAT is included in the price.
When reviewing the transaction, the accountant checks:
- the status of the seller and buyer;
- whether the supplier is registered for VAT;
- the type of goods, work or services supplied;
- the place of supply;
- the turnover date;
- whether an exemption or special procedure stipulated by the Tax Code of the Republic of Kazakhstan applies;
- whether the transaction is an import or a domestic transaction;
- the contract’s pricing term: inclusive or exclusive of VAT.
Therefore, the answer to the general question “What percentage is VAT?” for 2026 is 16%. However, the amount of tax on a specific transaction is calculated after analysing the transaction itself. The standard rate cannot be mechanically applied to every line of a document without considering the substance of the supply and the terms governing its documentation.
The provision of the Tax Code is selected based on the substance of the matter under consideration. The provisions governing the transition to the 2026 rules, refunds of excess VAT and preservation of the terms of previously concluded investment agreements regulate different situations. For example, Article 833 of the Tax Code of the Republic of Kazakhstan specifically concerns applications and claims for the refund of excess VAT submitted before 1 January 2026 and does not establish the rate for current supplies.
How to Calculate VAT Included in and Added to the Price
If the contract price is stated exclusive of VAT, the tax is calculated on the taxable base at the applicable rate and added to the price. For a transaction subject to the standard rate in 2026, the general formula is as follows:
VAT = taxable base × 16%.
The total amount payable consists of the price exclusive of tax plus the VAT charged. The pricing term should be read together with the contract’s provisions on taxes, settlement procedures and document preparation.
If the price is already stated inclusive of VAT, the tax is extracted using the calculation method based on the 16% rate. Before making the calculation, the accountant must ensure that the stated amount relates to a transaction to which the standard rate applies and that the contract actually defines the price as inclusive of VAT. Using a rate from an old template or a previously prepared document may distort both the tax amount and the sales value exclusive of VAT.
In practice, it is convenient to verify the calculation in the following order:
- Read the contract terms concerning price, taxes and settlements.
- Determine the amount on which VAT is calculated.
- Establish the tax treatment applicable on the date of the relevant transaction.
- Apply the 16% rate if the transaction is subject to the standard 2026 rate.
- Check the arithmetic and rounding.
- Compare the result with the source and electronic documents.
- Check how the transaction is reflected in the accounting records and tax returns.
If a single document contains items subject to different tax treatments, they are analysed separately. The total document amount does not in itself confirm that all lines must be calculated in the same way. Particular attention must be paid to how the price is worded in the contract and transferred to the accounting documents.
How Much VAT Is Charged in 2026 and What the Accountant Should Check
In 2026, the standard VAT rate is 16%. When documenting a transaction, the accountant must apply the rules in force for the relevant period and separately take transitional provisions into account if an application, claim, contract or agreement relates to the period before 1 January 2026.
Before posting the document, the accountant should check:
- the transaction date and the period in which it is recognised;
- the contract terms concerning the price and inclusion of VAT;
- the source and electronic documents for the transaction;
- the details of the supplier and buyer;
- the grounds for applying the standard or another prescribed procedure;
- whether any transitional conditions apply to previously submitted applications or concluded agreements;
- whether the accounting records correspond to the prepared documents.
A separate transitional rule applies to claims for the refund of excess VAT. If the tax application or claim was submitted before 1 January 2026, it is considered in accordance with the procedure and time limits established by the Tax Code dated 25 December 2017 (Article 833 of the Tax Code of the Republic of Kazakhstan). This provision concerns the consideration of previously submitted documents rather than the determination of the standard VAT rate for 2026 transactions.
Special regulation is also provided for certain investment relationships. For investment priority projects implemented under investment contracts concluded before 1 January 2026, the terms stipulated by the contract are preserved in the prescribed cases until the end of its validity period. For agreements on investment obligations concluded with the Government of the Republic of Kazakhstan before that date, the guarantee of stability of tax legislation is preserved (Article 837 of the Tax Code of the Republic of Kazakhstan).
Under investment agreements concluded before 1 January 2026 with the authorised state body, the terms of the agreement concerning taxation and the guarantee of stability of tax legislation remain in force until the agreement expires (Article 838 of the Tax Code of the Republic of Kazakhstan). The existence of such an agreement must therefore be analysed separately: the standard answer that the rate is 16% does not replace verification of the terms preserved for a specific investment project.
In an ordinary situation, a contract concluded earlier but performed in 2026 should be checked in terms of its price and the procedure for documenting VAT. The wording “the price includes VAT” must make it possible to determine unambiguously the value of the supply and the amount of tax. If the contract relates to an investment project or agreement falling under Article 837 or 838 of the Tax Code of the Republic of Kazakhstan, the preserved tax terms must also be taken into account.
How to Check Input VAT in 1C
When goods and services are received, the input VAT amount is compared with the contract and the supplier’s source and electronic documents. In the accounting system, it is necessary to check the document date, counterparty, contract, item details, value of the items, selected rate and the indicator showing whether tax is included in the price.
The document name, the set of details and the location of commands depend on the configuration and version being used. The transaction should therefore be recorded in the section of the database intended for registering the acquisition of goods, work or services, and the completed information should be checked against the supplier’s documents.
The mere appearance of a VAT amount in an accounting document does not confirm that it has been recognised correctly. The accountant must compare the calculation with the terms and documents of the transaction and check the 16% rate for a transaction subject to the standard rate in 2026, the calculation base and the final amounts. An error in the date, price, rate or VAT-inclusive indicator may affect accounting registers and tax returns even if the software’s arithmetic calculation is correct.
If the supplier’s document relates to a period before 2026, it should not automatically be recalculated at the 16% rate solely because the data are entered into the software in 2026. The accountant first determines the period and substance of the transaction and then compares the applied procedure with the documents. The transitional rule under Article 833 of the Tax Code of the Republic of Kazakhstan additionally applies to claims for the refund of excess VAT submitted before 1 January 2026.
Frequently Asked Questions
What percentage is VAT in Kazakhstan? — In 2026, the standard VAT rate in Kazakhstan is 16%. To calculate tax for a specific transaction, it is also necessary to determine its tax treatment and the amount on which the tax is charged.
How much VAT is charged in 2026? — A rate of 16% applies to transactions subject to the standard rate. Transitional situations and preserved terms of investment contracts or agreements are analysed separately (Articles 837, 838 of the Tax Code of the Republic of Kazakhstan).
How can you determine whether VAT is included in the contract amount? — The contract provisions concerning price, taxes and settlements must be reviewed. The wording must indicate whether the price is stated inclusive of VAT or whether tax is charged in addition to it.
How is a claim for the refund of excess VAT submitted before 2026 considered? — Applications and claims submitted before 1 January 2026 are considered in accordance with the procedure and time limits established by the Tax Code dated 25 December 2017 (Article 833 of the Tax Code of the Republic of Kazakhstan).
Can input VAT be credited immediately after entering a document in 1C? — Entering a document into the software is an accounting action. Before recognising the amount, the accountant compares the transaction with the contract and source and electronic documents and checks the period, rate and calculation base.
Why does the VAT amount in 1C differ from the supplier’s document? — The discrepancy should be sought in the rate, calculation base, VAT-inclusive indicator, date, rounding and completion of the lines. The calculation must be checked for each item in the document.
Sources
- Tax Code of the Republic of Kazakhstan, Article 833 — transitional procedure for considering applications and claims for the refund of excess VAT submitted before 1 January 2026.
- Tax Code of the Republic of Kazakhstan, Article 837 — preservation of the terms of investment contracts and agreements on investment obligations concluded before 1 January 2026.
- Tax Code of the Republic of Kazakhstan, Article 838 — preservation of the terms of investment agreements concluded before 1 January 2026.