The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan reports that, in accordance with Order No. 363 of the Minister of Finance of the Republic of Kazakhstan dated June 4, 2026, “On Approval of the Rules and Timeframes for the Implementation of the Pilot Project for the Refund of Value Added Tax to Individuals Who Are Citizens of Foreign States When Exporting Goods Outside the Customs Territory of the Eurasian Economic Union, Except for the Export of Goods Through the Territories of the Member States of the Eurasian Economic Union (the ‘Tax Free’ Pilot Project),” the “Tax Free” Pilot Project is being implemented in the Republic of Kazakhstan, allowing foreign tourists (except for citizens of EAEU member states) to receive a refund of VAT when taking purchased goods outside the EAEU.
“Tax Free” is a refund of part of the VAT paid by foreign tourists on purchases when leaving Kazakhstan.
The Pilot Project is implemented at stationary retail outlets located in the cities of Almaty, Astana, Aktau, Aktobe, Atyrau, Balkhash, Karaganda, Kostanay, Pavlodar, Petropavlovsk, Semey, Taraz, Turkistan, Uralsk, Ust-Kamenogorsk (Katon-Karagai), Shymkent, as well as in the settlement of Burabay in Akmola Region.
The VAT refund is provided through the Tax Free System Operator and is available to foreign tourists when purchasing non-food goods with a receipt amount of at least 10 MCI (KZT 43,250 in 2026).
The Tax Free document is issued by the seller on the basis of a cash register receipt indicating the VAT amount separately and may be provided either in paper or electronic form.
To participate in the Pilot Project, it is necessary to conclude an agreement with the Tax Free operators by visiting https://taxfree.kz/ and/or Globalblue.com.
Connection to and use of the Tax Free system is free of charge for businesses.
Private business entities in the above-mentioned localities that are VAT payers and engage in the retail sale of non-food goods at stationary retail outlets are invited to participate.
Connecting to the Tax Free system will provide businesses with additional advantages and opportunities to:
- attract foreign tourists to purchase goods;
- increase sales volumes and the average purchase amount;
- improve the competitiveness of retail outlets;
- provide customers (foreign tourists) with an international VAT refund service through the Tax Free System Operator.
The Order on the “Tax Free” Pilot Project is available on the website of the Electronic Control Bank of Regulatory Legal Acts of the Republic of Kazakhstan (ECB RLA RK) at:
https://zan.gov.kz/client/#!/doc/226045/kaz
https://zan.gov.kz/client/#!/doc/226045/rus
It is also available on the website of the Ministry of Finance of the Republic of Kazakhstan at:
https://www.gov.kz/memleket/entities/minfin/documents/details/1026619?lang=kk
https://www.gov.kz/memleket/entities/minfin/documents/details/1026619?lang=ru
https://www.gov.kz/memleket/entities/minfin/documents/details/1026619?lang=en
and on the website of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan at:
https://www.gov.kz/memleket/entities/kgd/documents/details/1026657?lang=kk
https://www.gov.kz/memleket/entities/kgd/documents/details/1026657?lang=ru
https://www.gov.kz/memleket/entities/kgd/documents/details/1026657?lang=en
