- Socially significant goods will not be subject to VAT
- Socially significant food products, book printing, and archaeology are exempt from VAT
- A social list of medications exempt from VAT will be determined by the government in the social and healthcare sectors
- Paid medical services will be subject to a 10 percent VAT
- Corporate income tax in the social sector will increase gradually to 5 percent in 2026 and 10 percent in 2027
- A non-restrictive list will be introduced for the special tax regime, allowing anything not prohibited
- Agricultural producers will maintain a preferential rate with a 70 percent reduction
- The corporate income tax rate for the manufacturing industry will remain at 20 percent, with no reduction to 10 percent
- Banking operations will be subject to VAT
- The Competition Protection Agency and the government will analyze current pricing to prevent price increases
Source: uchet.kz
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
