The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan announces that, pursuant to Order of the Minister of Finance of the Republic of Kazakhstan No. 363 of 4 June 2026 “On approval of the Rules and timeframes for implementation of the pilot project on compensation of value-added tax amounts to individuals who are citizens of foreign states upon export of goods beyond the customs territory of the Eurasian Economic Union, with the exception of export of goods through the territories of the EAEU member states (pilot project ‘Tax Free’)”, a Pilot “Tax Free” Project is being implemented in the Republic of Kazakhstan.
The project enables foreign tourists (except citizens of EAEU member states) to receive a VAT refund when they take purchased goods out of the EAEU customs territory.
“Tax Free” is a partial VAT refund for foreign tourists on goods purchased in Kazakhstan and taken out of the country.
The pilot project operates at stationary retail outlets located in Almaty, Astana, Aktau, Aktobe, Atyrau, Balkhash, Karaganda, Kostanay, Pavlodar, Petropavlovsk, Semey, Taraz, Turkestan, Uralsk, Ust-Kamenogorsk (Katon-Karagay), Shymkent, and the settlement of Burabay in Akmola Region.
VAT compensation is provided through the “Tax Free” system operator. Foreign tourists may claim the refund on purchases of non-food goods if the receipt amount is at least 10 monthly calculation indices (MRP), which equals 43,250 tenge in 2026.
The “Tax Free” document is issued by the seller on the basis of a cash receipt that separately shows the VAT amount. It may be issued in paper or electronic form.
To join the pilot project, businesses conclude an agreement with the operators of Tax Free Kazakhstan by following the links https://taxfree.kz/ and/or Globalblue.com.
Connection to the “Tax Free” system and its use by businesses is free of charge.
Private entrepreneurs in the listed localities who are VAT payers and who sell non-food goods at retail in stationary retail outlets are invited to participate.
Joining the “Tax Free” system gives businesses the following advantages:
- attraction of foreign tourists as customers;
- increase in sales volume and average transaction value;
- higher competitiveness of the retail outlet;
- provision of an international VAT refund service to foreign tourist customers through the “Tax Free” system operator.
The Order on the Pilot “Tax Free” Project is available on the Electronic Control Bank of Regulatory Legal Acts of the Republic of Kazakhstan (EKB NPA RK) at: zan.gov.kz/client/#!/doc/226045/kaz, zan.gov.kz/client/#!/doc/226045/rus
and on the websites of the Ministry of Finance of the Republic of Kazakhstan:
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 of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan:
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
