Excise tax rates per 1 tonne of product:
Gasoline (excluding aviation gasoline):
- Wholesale sales by manufacturers — KZT 38,134;
- Wholesale sales by individuals and legal entities — KZT 0;
- Retail sales by manufacturers for their own production needs — KZT 38,634;
- Retail sales by individuals and legal entities for their own production needs — KZT 500;
- Imports — KZT 38,134.
Diesel fuel:
- Wholesale sales by manufacturers — KZT 35,726;
- Wholesale sales by individuals and legal entities — KZT 0;
- Retail sales by manufacturers for their own production needs — KZT 35,786;
- Retail sales by individuals and legal entities for their own production needs — KZT 60;
- Imports — KZT 35,726.
Gasohol, benzanol, naphtha, light hydrocarbon mixtures, and eco-friendly fuel:
- Wholesale sales by manufacturers — KZT 38,134;
- Wholesale sales by individuals and legal entities — KZT 0;
- Retail sales by manufacturers for their own production needs — KZT 38,634;
- Retail sales by individuals and legal entities for their own production needs — KZT 500;
- Imports — KZT 38,134.
Where the established price threshold is exceeded, in accordance with Resolution No. 1049 of the Government of the Republic of Kazakhstan dated December 5, 2025, the calculation shall take into account 95% of the excess over the specified price threshold in cases предусмотренных by applicable legislation.
