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VAT Registration at 16% and the Move to the General Tax Regime in 2026
From 2026 Kazakhstan lowered its VAT threshold to KZT 43.25 million and raised the rate to 16%. We check which tax regime your company is actually on, handle VAT registration on time and rebuild your accounting.
VAT registration in Kazakhstan works under new rules since January 1, 2026: the standard VAT rate is 16% instead of 12%, and the mandatory registration threshold has dropped to KZT 43.25 million (10,000 MCI) of turnover since the start of the year. You must apply no later than 5 business days after crossing the threshold, and if a single transaction takes you over it, before that transaction. Being late means a fine, and an ignored State Revenue Committee notice leads to a freeze on outgoing payments. Under the new code you can't deregister from VAT when turnover falls.
At the same time, the simplified regime was closed to many companies. LLPs with a corporate shareholder holding more than 25%, Astana Hub participants, and consulting, marketing, accounting and legal firms moved to the general regime. Often these are subsidiaries of foreign businesses that learned about the change after filing their first months under the old rules. We start with an accounting audit and find the date from which your company is in fact on the general regime.
Who it is for
- Kazakhstan subsidiaries of foreign companies that lost the simplified regime
- Companies whose turnover since the start of the year is approaching KZT 43.25 million
- Consulting, marketing, accounting and legal firms
- Suppliers whose large clients on the general regime ask them to register for VAT
- Companies about to sign a large contract that alone will exceed the threshold
Requirements
- The mandatory VAT registration threshold is KZT 43.25 million of cumulative turnover from January 1, from the registration date or from the date of leaving a special regime
- The registration application is due within 5 business days of crossing the threshold, or before a single transaction that crosses it
- The simplified regime is closed to companies with a corporate shareholder above 25%, to Astana Hub participants and to 44 types of activity
- On the general regime: 20% corporate income tax, 16% VAT after registration and 6% social tax on salaries
- Forms 300.00 and 200.00 are filed quarterly by the 15th of the second month after the quarter; form 100.00 by March 31
What we do
- Check your activity codes, shareholders and income: whether the simplified regime is closed to you and from what date
- Calculate cumulative turnover and find the day the threshold will be crossed
- File the VAT registration application on time, and in advance before a large deal
- Point out contracts where the price has no VAT clause and prepare figures for amendments
- Calculate how much spending with suppliers on the simplified regime the company won't be able to deduct
- Restore the books and file returns for missed periods, then keep your accounting on the general regime
Key documents
- Incorporation documents and information on the shareholders
- Bank statements and e-invoices since the start of the year
- Tax returns already filed for the current year
- Current contracts with customers and suppliers
- Access to the taxpayer portal via e-signature
How it works
- Briefregime, activities, shareholders, turnover since January 1 and large deals ahead
- Accounting auditwhich regime the company is actually on, where turnover stands against the threshold, which returns are already due
- Planwe fix the scope and deadlines, with the most urgent steps first
- VAT registrationapplication to the tax authority, e-invoice setup, recalculation of contracts and prices for 16%
- General regime accountingcorporate income tax, VAT, e-invoices and forms 300.00, 200.00 and 100.00 on the 2026 tax calendar
Timeline
The VAT application is due within 5 business days of crossing the threshold, so we start with an accounting audit right away.
Timelines are approximate: government agencies, consulates and banks set them.
What to watch out for
- Late VAT registration means a fine, and an ignored tax notice means frozen outgoing payments
- Turnover above the threshold is subject to VAT even before registration
- If a company didn't file its choice of tax regime by March 1, 2026, it ended up on the general regime
- You can't deregister from VAT because turnover fell: only on moving to a special regime or on liquidation
- Contracts without a VAT clause eat into your margin after registration
FAQ
How much does it cost?
Our service fee is on request. Government fees, translations, insurance and other mandatory costs are paid separately; we send the full estimate before you sign.
What is the VAT registration threshold in Kazakhstan in 2026?
KZT 43.25 million, which equals 10,000 MCI. Turnover is counted cumulatively from January 1; for new companies, from the registration date, and for companies leaving a special regime, from the date of the switch.
How many days do I have to register for VAT?
No more than 5 business days from the date you cross the threshold. If a single transaction takes you over it, the application must be filed before that transaction, and turnover above the threshold is subject to VAT even before registration.
What happens if I'm late with VAT registration in Kazakhstan?
A fine of 50 MCI under Article 269 of the Administrative Code. If you don't comply with a tax notice, the tax authority will suspend outgoing payments on your accounts, and payroll and supplier payments will stop.
Who has to move from the simplified regime to the general regime in 2026?
Companies in which other legal entities hold more than 25%, Astana Hub participants, companies with annual income above 600,000 MCI, and 44 restricted types of activity, including consulting, marketing, accounting and legal services.
Can I deregister from VAT if turnover falls?
No. Under the new code, VAT deregistration is possible only when moving to a special regime or when the company is liquidated. That is why the timing of registration is worth calculating in advance.
What taxes does an LLP pay on the general regime in 2026?
20% corporate income tax on profit, 16% VAT after registration, 6% social tax on salaries, plus employees' income tax and contributions. VAT and payroll tax returns are filed quarterly, and the corporate income tax return once a year by March 31.
Do you guarantee the result?
No. Decisions are made by government agencies, consulates and banks. We are responsible for preparing and checking documents, filing and support, and we tell you about the risks upfront.
Related programs
Let’s discuss your case
We will check whether the program fits your citizenship, income and family, and send an estimate with the full list of costs.
