2026 brought two big changes for foreigners and business: a new Tax Code and updated migration rules.
Taxes
From 1 January 2026 a new Tax Code is in force (Law No. 214-VIII): VAT raised to 16%, CIT — 20% with differentiation, PIT made progressive (10%/15%), the VAT threshold lowered, special regimes reduced. In detail — in the article "Taxes 2026".
Migration
The Rules for issuing visas have been updated (2026 edition); the Visa and Migration Portal vmp.gov.kz and eQonaq.kz for notifications are in use; the TRP is not cancelled upon leaving; for a long stay — fingerprinting registration. Visas for remote specialists (Neo Nomad, Digital Nomad) and investors (A5/A6) are being developed.
What business should do
- Recalculate the tax model for 2026.
- Check the VAT thresholds.
- Update employees' visa grounds.
Related materials: Taxes 2026 · B and C visas · Relocating a business.
This material is for reference only and does not constitute legal advice. Rules, deadlines and rates change — before acting, verify against primary sources (egov.kz, adilet.zan.kz, vmp.gov.kz) or consult the lawyers of SHANYRAQ Legal.