Starting January 1, 2026, amendments to the Tax Code of Kazakhstan will come into effect, eliminating the right of taxpayers to voluntarily deregister from VAT if their turnover does not exceed the minimum threshold.
How it worked before
Until 2026, taxpayers were allowed under paragraph 4 of Article 82 of the Tax Code to deregister from VAT in the following cases:
- if the turnover for the previous calendar year did not exceed 20,000 MCI;
- if the turnover for the current year also did not exceed 20,000 MCI.
This rule gave businesses flexibility — small companies with low turnover could opt out of VAT registration to reduce administrative burden.
What changes from 2026
Starting in 2026, voluntary VAT deregistration will no longer be possible. Deregistration will only be allowed in two cases:
- when switching from the general taxation regime (GTR) to a special taxation regime (STR);
- when terminating activities or liquidating the company.
Important: when switching from GTR to STR, the taxpayer must submit VAT liquidation tax reporting together with the notification on the change of taxation regime.
Grounds for deregistration under Article 103 of the Tax Code
According to Article 103, deregistration from VAT will be carried out in the following cases:
- termination of activity or liquidation of a legal entity (from the date of filing the relevant application with the registration authority);
- bankruptcy (from the date of exclusion from the registry);
- invalidation of registration by court decision;
- reorganization of a legal entity (merger, consolidation, division);
- death of an individual entrepreneur;
- switching from GTR to STR (from the date the STR begins to apply).
What this means for business
For companies with turnover below 20,000 MCI, the possibility of voluntarily opting out of VAT will no longer exist from 2026. This change may particularly affect small and medium-sized businesses, as even with modest turnover they will still be required to administer VAT.
Tip: Companies and entrepreneurs should evaluate their tax risks in advance, consider switching to STR, or restructure their operations in line with the new requirements.
How FChain KZ can help
At FChain KZ, our experts are ready to:
- analyze your company’s current tax position;
- assess the impact of the new legislation on your business;
- recommend the most suitable taxation regime (GTR or STR);
- prepare and support your tax reporting;
- provide professional consultation during the transition.
Conclusion
The upcoming tax reform increases compliance obligations for small businesses. However, with proper planning and the right choice of tax regime, companies can minimize risks and reduce unnecessary administrative costs.
For professional support, please contact us at almaty@f-chain.com or via WhatsApp at +7 771 214 1820.
Prepared by:
Moldir Mukhtar
Business Development Specialist
FChain Kazakhstan
October 1, 2025
