When buying an expensive passenger car, you must pay an excise tax.
Since 2026, the Tax Code of the Republic of Kazakhstan provides for the imposition of excise duty on passenger cars, the purchase price of which is 18,000 times the monthly calculation index (MCI) effective on January 1 of the corresponding fiscal year and higher.
Who is the excise tax payer?
According to Article 535 of the Tax Code of the Republic of Kazakhstan, individuals who purchase such cars in Kazakhstan are recognized as excise tax payers.
The requirement applies, among other things, to used cars purchased from previous owners if the purchase price reaches a set threshold.
How is the excise tax calculated?
In accordance with Article 537 of the Tax Code, the excise tax rate is **10% of the value of the purchased vehicle.
When purchasing a car in the territory of the Republic of Kazakhstan, the cost is determined based on the price specified in the purchase agreement or other agreement on the basis of which the vehicle was purchased.
Do I need to pay an excise tax on the subsequent resale of the car?
Yes. If a new buyer purchases a car at a cost equal to or exceeding the established threshold, he has an independent obligation to pay excise tax. In this case, the excise tax paid by the previous owner is not counted against the obligations of the new buyer.
In what time frame is it necessary to fulfill obligations?
An individual needs to:
- submit an excise tax declaration in the form 400.00 no later than the 15th day of the month following the month of purchase of the car;
- pay the excise tax no later than the earliest of the two dates: the 20th of the month following the month of purchase, or the date of submission of documents for state registration of the vehicle.
Thus, when buying an expensive passenger car, it is important to take into account in advance not only its cost, but also the tax obligations associated with the purchase.
Basis: Articles 535, 536, 537, 539, 549 and 551 of the Tax Code of the Republic of Kazakhstan.