Tax rate by region Kazakhstan

Select region

The information provided on this page is intended for general informative purposes only. It should not be interpreted as tax advice, nor is it meant to be. For advice on your particular tax responsibilities, consult with an experienced tax expert. PayPro Global does not assume any responsibility for any action taken or not taken based on the information presented here.

SaaS Sales Tax in Kazakhstan: Essential Information for Businesses

As a business operating in Kazakhstan, staying up-to-date with the latest sales tax regulations regarding Software as a Service (SaaS) is crucial. Understanding the specific tax rates, filing requirements, and record-keeping obligations is essential for ensuring compliance and avoiding penalties. In this guide, we will delve into the essential aspects of SaaS sales tax in Kazakhstan, providing actionable advice for businesses to navigate this complex landscape effectively.

SaaS companies in Kazakhstan are subject to a value-added tax (VAT) rate of 16%, which is the standard rate for most goods and services. This VAT applies to all taxable SaaS services sold to customers within the country. It is important to note that there are no reduced VAT rates applicable to SaaS in Kazakhstan, and no digital goods or services are exempt from VAT.

 

Mosaic image

Kazakhstan

Kazakhstan adopted a VAT system in 1992 to improve revenue collection and modernize its tax administration.

Official government link: Committee of State Revenues

16.00%

E-products and services VAT/Sales tax rate

Reduced tax rate product categories

Some economic special zones might be benefited with zero rate goods

Exempted product categories

No digital goods or services are exempt in Kazakhstan

Reverse charge mechanism for B2B sales

Yes

Tax ID validation required

Yes

When do you have to register

Before commencing any taxable activity

Online registration possible

Yes

Local representative needed

Not mandatory

Registration procedure

The registration process for electronic service providers is simplified. It only requires sending a confirmation letter by post to the tax authority with the following details:

– The complete name of the foreign company;
– The tax registration number (or its equivalent), if such a number exists in the country where the company is incorporated or where the non-resident resides;
– State registration numbers (or their equivalent) in the country of incorporation of a non-resident or the country of residence of a non-resident;
– Banking information from which the value-added tax will be paid when conducting electronic commerce in goods, providing services in electronic form to individuals;
– Postal details (official email address, address of the location in the country of incorporation or the country of residence of a non-resident).

List of digital and electronic services liable for tax

– Electronic books, pictures, films, and videos, whether purchased as a copy from Shopify or accessed through a service (like Amazon Prime). In tax documents, these items are categorized as “Audio, visual or audiovisual products”.
– Music that can be downloaded or streamed, whether it’s buying an MP3 or using music services.
– Software based in the cloud and as-a-Service products (such as SaaS, PaaS, IaaS).
– Websites, services for hosting sites, and providers of Internet services.
– Online advertisements and affiliate marketing.

Penalties

The Code of Administrative Offences stipulates administrative fines for breaches of tax laws, which include:

– Under-reporting of taxes — a penalty ranging from 20% to 80% of the under-reported sum;
– Neglecting to withhold taxes — a penalty between 20% and 50% of the tax that was not withheld.
Interest is levied on overdue tax payments at a rate equivalent to 1.25 times the base rate of the National Bank (currently at 9%) for each day of delay.

Generally, a person is considered to have committed the crime of tax evasion when the unpaid tax surpasses 50,000 MCI (around $354,000 in 2021). Tax evasion also encompasses the failure to file a declaration. The Criminal Code allows individuals who have committed a tax violation to be absolved from criminal liability if they willingly pay the taxes and other amounts owed to the budget and admit their fault.

Registration threshold

No threshold, non-resident companies must register for VAT

Filing interval

Monthly

Filing deadline

By the 25th day of the second month following the reporting period

E-invoicing requirements

Yes

Record keeping

Accounting documents must be kept for a minimum of 5 years. This period begins from the tax period that follows the one in which the tax obligation was determined based on these documents.

How-To Guides: Kazakhstan SaaS VAT

Step: 1 Threshold

On October 31, 2025, Kazakhstan’s Ministry of Finance published Order of the Ministry of Finance No. 636, updating the VAT registration rules for foreign companies, effective January 1, 2026. Under the new procedure, foreign companies selling goods or providing services in Kazakhstan through online platforms must register for VAT once the first payment from a buyer is received.

 

Registration requires submitting a confirmation letter with notarized and translated documents, including a power of attorney, to the State Revenue Committee within one month of the first payment. Upon receipt, the Committee requests a business identification number (BIN) from the Ministry of Justice, which is issued within one working day.

There is no threshold for non-resident digital service providers (B2C). Registration is mandatory upon the first sale to a private consumer in Kazakhstan. For local residents or B2B, the threshold is 10,000 MCI. 

Step: 2 Business Registration

Managed by the State Revenue Committee (SRC) of the Ministry of Finance. Non-residents undergo a “Conditional VAT Registration” process via a simplified notification system without requiring a local branch.

Step: 3 TIN/VAT Number

A Business Identification Number (BIN) is issued and used for tax purposes, including VAT compliance

Step: 1 Standard VAT Rate

The standard VAT rate in Kazakhstan is 16% (Standard VAT rate effective January 1, 2026).

Step: 2 VAT Formula

To calculate your tax amounts, use the following formula:

 

Tax Amount = Net Price x 16%

Step: 3 Reverse Charge (B2B)

It applies. If the buyer is a Kazakhstani legal entity or individual entrepreneur, the buyer is responsible for self-assessing and paying the VAT. The foreign SaaS provider does not charge VAT on these invoices.

Step: 1 Selling B2C

The seller must collect 16% VAT at the point of sale from non-taxable individuals based on the customer’s IP address, bank card country, or phone code.

Step: 2 Selling B2B

Tax is not collected by the seller. The seller must obtain and validate the buyer’s BIN to treat the transaction as B2B under the reverse charge mechanism.

Step: 3 Invoice Requirements

For B2C, simplified “receipts” are often acceptable, but for B2B or formal compliance, the invoice must include:

  • Supplier’s Legal Name and BIN.
  • Buyer’s Name and BIN (for B2B).
  • Sequential Invoice Number and Date.
  • Description of SaaS/Services.
  • Total Price and Currency (KZT or foreign).
  • VAT Rate (16%) and Amount (or “Reverse Charge” note).

Step: 1 Filing Interval

Monthly (New standard for foreign digital providers starting 2026; previously quarterly).

Step: 2 Filing Deadline

Filing and payment must be completed by the 25th day of the month following the reporting period.

Step: 3 Submission

Electronically via the “Taxpayer’s Cabinet” (Salyq.kz) or the SRC web portal. Payment is typically made via wire transfer in KZT or major foreign currencies if supported.

Step: 4 Record Keeping

All transaction data and evidence of customer location must be kept for a minimum 5 years. 

PayPro Global Solution: Simplified Registration & Fiscal Representation

Navigating Kazakhstan’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Learn more about our MoR services.

FAQ

Overwhelmed by SaaS sales tax compliance?

Our team of SaaS tax experts is here to help. Contact us today for a free consultation. 

Talk to an Expert
Mosaic image
en_USEnglish
es_ESEspañol pt_PTPortuguês pt_BRPortuguês do Brasil fr_FRFrançais it_ITItaliano de_DEDeutsch nl_NLNederlands pl_PLPolski ro_RORomână ukУкраїнська zh_CN简体中文 ja日本語 ko_KR한국어 en_USEnglish