Collage by Kursiv.media, photo editor: Adelina Mamedova
Foreign digital companies have paid 118.4 billion tenge (approximately $225.5 million) to Kazakhstan’s budget since the value-added tax (VAT) was introduced for international digital companies operating in the country in 2022. According to Kazakhstan’s State Revenue Committee, this year the amount reached 48.6 billion tenge ($92.5 million).
How much did major companies pay in VAT in 2025
The amount of VAT paid increased by 20 billion tenge ($38 million) year-on-year.
Among the largest taxpayers were IT industry giants:
- Valve Corporation — developer of the digital distribution service and storefront Steam: 8.6 billion tenge ($16.4 million);
- Apple: 8 billion tenge ($15.2 million);
- Temu: 6.2 billion tenge ($11.8 million).
In 2025, OpenAI, Chess.com, Microsoft Ireland Operations Limited and Canva Pty Ltd joined the list of VAT payers in Kazakhstan.
What tax is paid by digital companies
Digital company taxation in Kazakhstan was introduced in 2022. These companies are required to register in the country and pay a 12% VAT. Currently, 118 foreign entities are registered.
For comparison, foreign companies in the sector have paid a 12% VAT since 2020 in other jurisdictions; Kyrgyzstan introduced a similar tax in 2022, while in Russia, an 18% VAT has been applied to foreign digital companies.
Starting Jan. 1, 2026, the operations of such companies — including marketplaces that attempt to avoid VAT or refuse to register in Kazakhstan — will be banned.
In 2026, according to the new Tax Code, the VAT rate will increase from 12% to 16%.
