Kazakhstan: New retail tax regime (COVID-19)

Kazakhstan: New retail tax regime (COVID-19)

A new retail tax regime in Kazakhstan was introduced for entrepreneurs affected by the coronavirus (COVID-19) pandemic.


The government in February 2021 approved a list of industries (such as retail, transportation, hotel and tourism, catering, and entertainment sectors) eligible for the retail tax regime, and the list is effective from 1 January 2021 to 1 January 2023.

Under the special retail tax regime, special procedures for calculating tax apply and those applying the retail tax regime are exempt from social insurance tax. A taxpayer operating under this retail tax regime is not required to comply with value added tax (VAT) registration for the applicable period of the retail tax regime.

For more information, contact a KPMG tax professional:

Philippe Stephanny | +1 202 533 3082 | philippestephanny@kpmg.com

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