What to Consider When Calculating Tax in 2026
Vehicle tax is calculated based on the type of vehicle and its technical specifications. For a passenger car, the determining indicator is engine displacement; for a truck or special-purpose vehicle, it is load capacity excluding trailers; and for a bus, it is the number of seats. For certain taxable objects, the rate depends on engine power or the vehicle’s total power (Article 565 of the Tax Code of the Republic of Kazakhstan).
The rates are established in monthly calculation indices (MCI), and for certain types of transport, as a percentage of the MCI per kilowatt of power. The calculation uses the MCI effective as of January 1 of the relevant financial year (Article 565 of the Tax Code of the Republic of Kazakhstan). As of January 1, 2026, the MCI is 4 325 ₸. Therefore, to convert the rate into tenge, the number of MCI is multiplied by 4 325 ₸.
Before calculating the tax, the information in the registration and technical documents should be verified: the type of vehicle, engine displacement or power, load capacity, and number of seats. For railway transport, the purpose and place of use expressly specified in the Tax Code are also relevant. An error in a taxable object’s specifications may result in the selection of an incorrect rate.
Rates for Passenger Cars
The following basic rates are established for passenger cars depending on engine displacement (Article 565 of the Tax Code of the Republic of Kazakhstan):
- up to and including 1 100 cubic cm — 1 MCI;
- over 1 100 and up to and including 1 500 cubic cm — 2 MCI;
- over 1 500 and up to and including 2 000 cubic cm — 3 MCI;
- over 2 000 and up to and including 2 500 cubic cm — 6 MCI;
- over 2 500 and up to and including 3 000 cubic cm — 9 MCI;
- over 3 000 and up to and including 4 000 cubic cm — 15 MCI;
- over 4 000 cubic cm — 117 MCI.
The range boundaries are important. For example, a car with an engine displacement of exactly 1 500 cubic cm falls within the range subject to a rate of 2 MCI, while a car with an engine displacement exceeding 1 500 cubic cm falls within the next group, subject to a rate of 3 MCI (Article 565 of the Tax Code of the Republic of Kazakhstan).
This list makes it possible to determine the rate based on engine displacement. After selecting the appropriate range, the rate is converted into tenge using the MCI effective as of January 1 of the financial year. The MCI of 4 325 ₸ applies to calculations for 2026. The vehicle’s technical specifications should be taken from its documents to correctly determine the boundaries of the applicable range.
Rates for Other Types of Transport
For trucks and special-purpose vehicles, the rate depends on load capacity excluding trailers (Article 565 of the Tax Code of the Republic of Kazakhstan):
- up to and including 1 tonne — 3 MCI;
- over 1 and up to and including 1.5 tonnes — 5 MCI;
- over 1.5 and up to and including 5 tonnes — 7 MCI;
- over 5 tonnes — 9 MCI.
A rate of 3 MCI is established for tractors, self-propelled agricultural, land reclamation, and road construction machinery and equipment, special off-road machinery, and other motor vehicles not intended for use on public roads (Article 565 of the Tax Code of the Republic of Kazakhstan).
For buses, the rates are graded according to the number of seats: up to and including 12 seats — 9 MCI, over 12 and up to and including 25 seats — 14 MCI, and over 25 seats — 20 MCI (Article 565 of the Tax Code of the Republic of Kazakhstan).
Motorcycles, motor scooters, snowmobiles, and small vessels with engine power of up to and including 55 kW, or 75 horsepower, are taxed at a rate of 1 MCI, while those with power exceeding 55 kW, or 75 horsepower, are taxed at a rate of 10 MCI (Article 565 of the Tax Code of the Republic of Kazakhstan).
For motorboats, vessels, tugboats, barges, and yachts, the rate depends on engine power in horsepower: up to and including 160 — 6 MCI, over 160 and up to and including 500 — 18 MCI, over 500 and up to and including 1 000 — 32 MCI, and over 1 000 — 55 MCI (Article 565 of the Tax Code of the Republic of Kazakhstan).
For aircraft, the rate is 4% of the MCI per kilowatt of power. For railway traction rolling stock used for the types of traffic and work specified in the Tax Code, multiple-unit rolling stock used to transport passengers on mainline and station tracks, as well as urban rail vehicles, the applicable rate is 1% of the MCI per kilowatt of the vehicle’s total power (Article 565 of the Tax Code of the Republic of Kazakhstan). When selecting the rate, the purpose and use of the taxable object must be compared with the wording of the relevant category.
How to Calculate and Verify the Amount
The working procedure can be structured as follows:
- Determine the type of vehicle from its registration and technical documents.
- Select the specification on which the rate depends: engine displacement, load capacity excluding trailers, number of seats, or power.
- Find the relevant category and rate range in Article 565 of the Tax Code.
- Use the MCI effective as of January 1, 2026 — 4 325 ₸.
- Multiply the established number of MCI by 4 325 ₸. For rates expressed as a percentage of the MCI, take the power in kilowatts into account.
- Recheck the selected rate against the type of vehicle, its specifications, purpose, and method of use if these attributes are specified for the relevant category.
For example, for a passenger car with an engine displacement of up to and including 1 100 cubic cm, the rate is 1 MCI, or 4 325 ₸ for 2026. For a car with an engine displacement over 3 000 and up to and including 4 000 cubic cm, the rate is 15 MCI: 15 × 4 325 ₸ = 64 875 ₸ (Article 565 of the Tax Code of the Republic of Kazakhstan).
The previous year’s amount should not be carried forward automatically: for each financial year, the MCI effective as of January 1 of that year applies (Article 565 of the Tax Code of the Republic of Kazakhstan). It is also important to compare the calculation with the registration and technical details of the specific vehicle, since the rate is determined by the taxable object’s specifications.
Reporting in Form 700.01 and the Accounting System
When preparing Form 700.01, the accountant must compile a list of vehicles to be reported for the tax period and compare the form data with the registration documents and tax calculation. For each taxable object, the type of vehicle and the technical specification used to select the rate are important.
Vehicles should be grouped in the appendix in accordance with the rules for completing Form 700.01. When completing individual appendices, the territory to which the taxable object relates and the taxpayer’s applicable business regime must be taken into account if the form rules provide for such separation.
Before completing the form, the accountant should prepare a list of vehicles and verify the details of the owner, location, technical specifications, and use of each taxable object. The amount reported must correspond to the calculation based on the rate selected under Article 565 of the Tax Code and the MCI of 4 325 ₸ effective as of January 1, 2026.
The specific path to the document, command names, and automatic calculation procedure in 1C depend on the configuration and installed release. For work in 2026, the current release of “Accounting for Kazakhstan” 3.0.74.x should be used, and the vehicle details, rates, and MCI value in the infobase should be checked before completing the tax reporting.
Frequently Asked Questions
Which MCI should be used when calculating vehicle tax for 2026? — The MCI effective as of January 1 of the relevant financial year applies (Article 565 of the Tax Code of the Republic of Kazakhstan). As of January 1, 2026, it amounts to 4 325 ₸.
What determines the rate for a passenger car? — The engine displacement in cubic centimetres. When selecting a range, it is important to take its lower and upper boundaries into account (Article 565 of the Tax Code of the Republic of Kazakhstan).
How should the rate for a truck be selected? — The rate is determined by load capacity excluding trailers. Article 565 of the Tax Code establishes four ranges: up to and including 1 tonne, over 1 and up to and including 1.5 tonnes, over 1.5 and up to and including 5 tonnes, and over 5 tonnes.
What information should be prepared for Form 700.01? — A list of vehicles, registration data, and the technical specifications used to determine the rate. The calculated amount should be compared with the indicators reported in the appendix.
Can the previous year’s calculation settings be used in 1C? — Before calculating tax for 2026, the installed release, MCI value, and rates must be checked. The 3.0.74.x release series is current for “Accounting for Kazakhstan.”