In accordance with the legislation of the Republic of Kazakhstan, excise taxes are levied:
- All types of alcohol and alcoholic products;
- Tobacco products, nicotine-containing liquids and products with heated tobacco
- Energy drinks
- Gasoline (except aviation), diesel fuel, gasoline, benzanol
- Crude oil, gas condensate
- Passenger cars (except cars with an engine capacity of up to 3000 cc).
As part of the implementation of the norms of the new Tax Code of the Republic of Kazakhstan, excise tax rates for certain types of excisable goods have been changed since January 1, base rates are fixed in Article 537 of the Tax Code of the Republic of Kazakhstan.
The rates are set in the absolute amount per unit of measurement in physical terms.
No. p / p
EAEU HS Code
Types of excisable goods
Excise tax rates (in tenge per unit of measurement)
1
2
3
4
1.
out of 2207
Non-denatured ethyl alcohol with an alcohol concentration of 80 volume percent or more (except non-denatured ethyl alcohol sold or used for the production of alcoholic beverages sold to government medical institutions within established quotas), ethyl alcohol and other denatured alcohols of any concentration (except denatured ethyl alcohol (ethanol) denatured fuel (not colorless, colored) for consumption in the domestic market)
600 tenge/liter
2.
out of 2207
Denatured fuel ethyl alcohol (ethanol) (not colorless, colored for consumption on the domestic market)
1.0 tenge/liter
3.
out of 2208
Non-denatured ethyl alcohol, alcoholic tinctures and other alcoholic beverages with an alcohol concentration of less than 80% by volume (except for non-denatured ethyl alcohol sold or used for the production of alcoholic beverages and dispensed to government medical institutions within established quotas), ethyl alcohol and other denatured alcohols of any concentration (except for denatured ethyl alcohol (ethanol) colorless, colored) for consumption on the domestic market)
2550 tenge/liter
100% alcohol
4.
out of 2207
Non-denatured ethyl alcohol sold or used for medicinal and pharmaceutical preparations
600 tenge/liter
100% alcohol
5.
out of 2207
Non-denatured ethyl alcohol with an alcohol concentration of 80 volume percent or more, sold or used for the production of alcoholic beverages
0 tenge/liter
6.
out of 2208
Non-denatured ethyl alcohol, alcoholic tinctures and other alcoholic beverages with an alcohol concentration of less than 80% by volume, sold or used for the production of alcoholic beverages
75 tenge/liter
100% alcohol
7.
from 3003, 3004
Alcohol-containing medical products registered as a medicinal product in accordance with the legislation of the Republic of Kazakhstan
500 tenge/liter
100% alcohol
8.
from 2205, 2206, 2208
Alcoholic products (except wines, bottled wine (wine materials), beer and beer drink)
2805 tenge/liter
100% alcohol
9.
out of 2204
Wine
38 tenge/liter
10.
out of 2204
Bulk wine (wine materials) (except those sold or used for the production of ethyl alcohol and alcoholic beverages)
187 tenge/liter
11.
out of 2204
Bulk wine (wine material) sold or used for the production of ethyl alcohol and alcoholic beverages
1 tenge/liter
12.
220300
Beer and beer drink
99 tenge/liter
13.
2202 91 000 0
Beer and beer drink with a volume content of ethyl alcohol of not more than 0.5 percent
0 tenge/liter
14.
out of 2402
Cigarettes with a filter:
from January 1, 2026 to December 31, 2026 inclusive
18,051 tenge/1000 pieces
from January 1, 2027 to December 31, 2027 inclusive
21163 tenge/1000 pieces
from January 1, 2028 to December 31, 2028 inclusive
21,880 tenge/1,000 pieces
from January 1, 2029 to December 31, 2029 inclusive
23,279 tenge/1,000 pieces
from January 1, 2030
25,607 tenge/1000 pieces
15.
out of 2402
Unfiltered cigarettes, cigarettes:
from January 1, 2026 to December 31, 2026 inclusive
18,051 tenge/1000 pieces
from January 1, 2027 to December 31, 2027 inclusive
21163 tenge/1000 pieces
from January 1, 2028 to December 31, 2028 inclusive
21,880 tenge/1,000 pieces
from January 1, 2029 to December 31, 2029 inclusive
23,279 tenge/1,000 pieces
from January 1, 2030
25,607 tenge/1000 pieces
16.
out of 2402
Cigarillos:
from January 1, 2026 to December 31, 2026 inclusive
18,051 tenge/1000 pieces
from January 1, 2027 to December 31, 2027 inclusive
21163 tenge/1000 pieces
from January 1, 2028 to December 31, 2028 inclusive
21,880 tenge/1,000 pieces
from January 1, 2029 to December 31, 2029 inclusive
23,279 tenge/1,000 pieces
from January 1, 2030
25,607 tenge/1000 pieces
17.
out of 2402
Cigars
825 tenge/piece
18.
from 2403
Tobacco, pipe tobacco, smoking tobacco, hookah tobacco, etc., packaged in consumer containers and intended for final consumption, with the exception of pharmaceutical products containing nicotine:
from January 1, 2026 to December 31, 2026 inclusive
15,863 tenge/kilogram
from January 1, 2027 to December 31, 2027 inclusive
18,835 tenge/kilogram
from January 1, 2028 to December 31, 2028 inclusive
19,692 tenge/kilogram
from January 1, 2029 to December 31, 2029 inclusive
20,719 tenge/kilogram
from January 1, 2030
22,791 tenge/kilogram
19.
from 2403, 2404
Products with heated tobacco (heated tobacco stick, heated tobacco capsule, etc.):
from January 1, 2026 to December 31, 2026 inclusive
11230 tenge/ 1000 pieces
from January 1, 2027 to December 31, 2027 inclusive
11330 tenge/ 1000 pieces
from January 1, 2028 to December 31, 2028 inclusive
11430 tenge/ 1000 pieces
from January 1, 2029 to December 31, 2029 inclusive
11640 tenge/ 1000 pieces
from January 1, 2030
12803 tenge/ 1000 pieces
20.
from 2,709 00
Crude oil, gas condensate
0 tenge/ton
21.
out of 8702
Motor vehicles designed to carry 10 or more people, with an engine capacity of more than 3,000 cubic meters. see, with the exception of minibuses, buses and trolleybuses
100 tenge/ cubic cm
out of 8703
Passenger cars and other motorized vehicles designed primarily for transporting people with an engine capacity of more than 3,000 cubic cm (except for vehicles with manual controls or a manual control adapter specifically designed for persons with disabilities)
out of 8704
Motor vehicles mounted on a passenger car chassis with a cargo platform and a driver's cabin separated from the cargo compartment by a rigid stationary partition, with an engine capacity of more than 3,000 cubic cm (except for vehicles with manual controls or a manual control adapter specifically designed for persons with disabilities)
22.
from 2204, 2205, 2206 00 and 2208
Import of alcoholic beverages worth over 500.0 thousand tenge of the customs value (except for personal consumption)
10% of the cost in tenge/liter
23.
out of 2402
Import of tobacco products (cigars) worth over 10.0 thousand tenge of the customs value (except for personal consumption)
10% of the cost in tenge/piece
24.
out of 8703
Passenger cars, the purchase price of which is 18,000 times the monthly calculation index effective on January 1 of the corresponding financial year, and above
10% of the cost of the purchased vehicle*
25.
from 8,903
Vessels, the purchase price of which is 24,000 times the monthly calculation index effective on January 1 of the corresponding financial year, and above
26.
out of 8802
Aircraft, the purchase price of which is 24,000 times the monthly calculation index effective on January 1 of the corresponding financial year, and above
27.
out of 2202
Energy drinks:
from January 1, 2026 to December 31, 2026 inclusive
100 tenge/ liter
from January 1, 2027 to December 31, 2027 inclusive
140 tenge/ liter
from January 1, 2028 to December 31, 2028 inclusive
180 tenge/ liter
from January 1, 2029 to December 31, 2029 inclusive
200 tenge/ liter
from January 1, 2030
240 tenge/ liter
In accordance with Article 549 of the Tax Code of the Republic of Kazakhstan, excise duty on excisable goods is subject to transfer to the budget no later than the 20th day of the month following the reporting tax period. The excise tax is paid at the location of the taxable object.