Since January 1, 2026, new provisions of the Tax Code have been in force in the Republic of Kazakhstan, providing for changes in the taxation of excisable goods. The main changes are aimed at improving tax administration, increasing the transparency of trade turnover and ensuring the completeness of revenues to the state budget.
In accordance with the Tax Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII, excisable goods include certain types of alcoholic beverages, tobacco products, petroleum products, energy drinks and other goods provided for by law.
Persons engaged in the production of excisable goods on the territory of the Republic of Kazakhstan, their import, as well as individual operations for the sale of gasoline, diesel fuel and other goods established by the Tax Code are recognized as payers of excise taxes.
The list of excisable goods has been expanded since 2026. In particular, taxation of energy drinks has been introduced, as well as special provisions for certain expensive vehicles, ships and aircraft. Excise tax rates have been changed for a number of product categories, including a phased increase in subsequent years.
For the correct calculation of excise tax, taxpayers need to take into account the type of goods, the nature of the transaction, the tax base and the rate established by law. It is also necessary to comply with the requirements for submitting tax reports, timely payment of excise taxes and registration of documents confirming the production, purchase and sale of excisable products.
Special attention is paid to compliance with the established requirements for the turnover of alcohol and tobacco products, including the use of accounting and control marks and means of identification in cases provided for by law.
The Department of State Revenue for the North Kazakhstan region draws the attention of business entities to the need to study changes in tax legislation in a timely manner and ensure the accuracy of information on the production and sale of excisable goods.
Compliance with the established requirements makes it possible to reduce the risks of tax violations, ensure transparency of trade turnover and create equal conditions for doing business.
Detailed information on the procedure for calculating and paying excise taxes is available on the official Internet resource of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.: https://kgd.gov.kz/ru/section/akcizy
