As of 2026, amendments to the Tax Code concerning the taxation of vehicles have entered into force.
In particular:
The procedure for calculating tax on passenger cars has been amended:
a 0.7 adjustment coefficient applies to vehicles that have been in operation for more than 10 years;
a 0.5 adjustment coefficient applies to vehicles that have been in operation for more than 20 years.
Accordingly, the tax on vehicles that have been in operation for more than 10 years is reduced by 30 percent, while the tax on vehicles that have been in operation for more than 20 years is reduced by 50 percent.
In addition, one pickup-type vehicle owned by a peasant or farm enterprise is exempt from vehicle tax.
Furthermore, pickups, jeeps, limousines and vans of categories C and D are now classified under the respective vehicle categories, and the provisions for calculating tax based on engine displacement have been removed for these vehicles. Going forward, the tax on such vehicles will be calculated in accordance with their respective category.
The increased tax rates previously applied to vehicles with an engine displacement of more than 3,000 cubic centimetres, manufactured in the Republic of Kazakhstan or imported into the territory of the Republic of Kazakhstan after 31 December 2013, have also been abolished.
Given that vehicle tax is calculated for the preceding tax period, the above provisions will apply to the calculation of tax for 2026, which will be payable in 2027.