Reduced VAT Rate on Medical Goods in Kazakhstan
By Resolution of the Government of the Republic of Kazakhstan dated December 31, 2025, No. 1204
a list of medical goods, medicines, and components has been approved,
for the sale and import of which a reduced VAT rate is applied.
What Resolution No. 1204 Regulates
The Resolution establishes a list of medical goods,
for which a reduced value-added tax rate
may be applied for sales within the Republic of Kazakhstan
and for import.
The applicability of the reduced rate is determined based on
the HS Code of the EAEU and the purpose of the goods,
as well as the availability of supporting documents.
VAT Rates by List
- from January 1, 2026 — 5%
- from January 1, 2027 — 10%
product criterion (inclusion in the list) and documentary confirmation of conditions are met simultaneously.
What the * and ** Marks in the List Mean
- * — goods for medical use, sale
and use for medical purposes; - ** — goods used in the production
of pharmaceutical products and medical devices.
Documents for Goods Marked with *
To apply the reduced VAT rate for goods marked with *,
one or more supporting documents are required:
- license for pharmaceutical or medical activity
or a notification receipt; - state registration of medicines (if required);
- for import of unregistered goods —
authorizing document from the Ministry of Healthcare of the Republic of Kazakhstan
(Order No. ҚР ДСМ-237/2020).
Documents for Goods Marked with **
For goods marked with **,
the reduced VAT rate applies exclusively
when the goods are used in production.
- license for pharmaceutical activity;
- confirmation of the intended purpose of the goods,
issued according to Order No. 125-НҚ dated 30.03.2023.
that the goods are used specifically for the declared production purposes.
If Conditions Are Not Met
- the general VAT rate applies;
- additional charges, fines, and penalties are possible during inspection;
- the mere presence of goods in the list does not guarantee the benefit.
How to Check Applicability of the Benefit
VF Group Plus has developed an online service
that allows checking goods by HS Code
and name for compliance with RK Government Resolution No. 1204.
an official clarification from state bodies.
Important!
2. The import of medicines and medical devices not registered in the Republic of Kazakhstan into the territory of the Republic of Kazakhstan is not permitted, except for cases specified in paragraph 3 of this article and Article 253 of this Code.
3. The import of unregistered medicines and medical devices into the territory of the Republic of Kazakhstan is permitted based on a conclusion (authorizing document) issued by the authorized body, if they are intended for:
1) conducting clinical trials;
2) expert examination of medicines and medical devices during state registration, re-registration, and amendments to the registration dossier;
3) carrying out state registration of medicines and medical devices;
4) providing medical care for vital indications of a specific patient or providing medical care to a limited contingent of patients with rare and (or) particularly severe pathology with the possibility of medical use and procurement;
5) conducting exhibitions without the right of their further sale;
6) humanitarian aid (assistance), prevention and (or) elimination of consequences of emergency situations;
7) implementing innovative medical technologies;
8) procurement by a single distributor of medicines and medical devices supplied by international organizations established by the United Nations General Assembly, and (or) prequalified by the World Health Organization, with the exception of medicines and medical devices under long-term supply contracts for medicines and medical devices;
9) use as a component, part of or device of a medical product and not intended for independent use outside the composition or device of a medical product;
10) prevention and treatment of the effects of radioactive, biological, and chemical substances (vaccines, antidotes).
VF Group Plus Support
- checking the HS code and purpose of the goods;
- analysis of the applicability of the reduced VAT rate;
- preparation of a package of supporting documents;
- customs and tax support.
We will help you correctly apply the benefit and reduce tax risks.
