New Tax Code, AI Ministry, and Tighter Control: Key Legal News from Kazakhstan

Key points for business:

• Taxes: VAT increases to 16%, but a refund mechanism is promised.
• IT/Migration: A Ministry of AI is being created; control over foreigners is being tightened (AI monitoring).
• Finance: The concepts of stablecoins and the digital tenge are being legally defined.

Kazakhstan Strengthens Migration Control and Implements Digital Monitoring of Foreign Citizens

At a Government meeting, the First Deputy Minister of Internal Affairs announced measures to strengthen migration control while maintaining simplified procedures for the entry and stay of foreign citizens.

New measures being implemented for migration control:

• Implementation of digital monitoring using AI to track the purposes and terms of stay;
• Introduction of a system for registering foreigners staying for more than 30 days;
• Granting the Ministry of Internal Affairs (MVD) the right to refuse invitations to citizens from “migration risk” countries;
• Development of administrative liability for violations of registration rules.

Additionally, the MVD is combating fictitious registrations (“rubber apartments”) and plans to enhance the protection of the national passport.

New Requirements Added for Foreign Founders for Company Registration and Re-registration

Amendments have been made to the rules for registering legal entities and branches.

By Order of the Minister of Justice of the Republic of Kazakhstan dated September 12, 2025, No. 505, amendments were made to the Rules for providing public services on the registration of legal entities, as well as the registration accounting of branches and representative offices. The document comes into force on September 28, 2025.

The main changes concern the list of documents provided during the registration and re-registration of legal entities classified as small and medium-sized businesses. Now, if the founder is a foreign legal entity, it is necessary to provide:

A legalised extract from the trade register or another document confirming the founder’s legal capacity under the legislation of the foreign state;

A notarised translation of this document into Kazakh and Russian.

Furthermore, the order specifies requirements for documents during the registration and re-registration of property owners’ associations and housing cooperatives.

Monthly Calculation Index (MCI) and Minimum Wage (MW) for 2026: Budget Draft

Key socio-economic indicators for 2026 have been determined.

The draft Law of the Republic of Kazakhstan “On the Republican Budget for 2026–2028” establishes the main parameters, which will come into force on January 1, 2026.

An increase in the basic indicators is envisaged:

• Minimum Wage (MW) — 85,000 tenge;
• Minimum size of the state basic pension payment — 35,596 tenge;
• Minimum pension — 69,049 tenge;
• Monthly Calculation Index (MCI) — 4,325 tenge;
• Subsistence minimum for calculating social payments — 50,851 tenge.

These indicators are traditionally used for calculating taxes, social benefits, and other mandatory payments.

Mass Media, Media

The procedure for regulating digital advertising is being clarified.

The Ministry of National Economy of the Republic of Kazakhstan has developed a draft of amendments to regulatory legal acts aimed at updating the rules in the field of outdoor (visual) advertising.

The draft envisages:

• Introduction of a definition for digital advertising, including projection formats;
• Establishment of procedures for its placement;
• Introduction of the concept of an information security policy in advertising activities.

The main goal of the initiative is to increase the level of information security and create uniform requirements for the placement of advertising video materials.

The document is posted on the “Open Regulatory Legal Acts” portal (egov.kz) and is available for public discussion until August 26, 2025.

Kazakhstan Develops Rules for the Anti-Fraud Centre’s Operations

The National Bank is strengthening the fight against financial fraud.

The National Bank of the Republic of Kazakhstan has presented a draft of the Rules for organising the activities of the centre for data exchange on payment transactions with signs of fraud (Anti-Fraud Centre).

The Anti-Fraud Centre will become a unified platform uniting the National Bank, law enforcement agencies, telecom operators, second-tier banks, microfinance and payment organisations, as well as the Agency for Regulation and Development of the Financial Market. Its main task is to prevent fraudulent operations and exchange information about suspicious transactions.

The draft stipulates:

• Defining the rules for providing limited financial services to clients whose data is entered into the Anti-Fraud Centre database;
• Regulation of interaction with law enforcement and special agencies to identify and stop illegal transactions;
• Procedure for refunding funds to clients if a transaction is recognised as fraudulent in coordination with criminal prosecution authorities.

The initiative is being implemented within the framework of amendments for the development of the financial market and the protection of consumer rights to financial services. According to the National Bank, the project’s goal is to reduce the number of fraudulent operations and expand the functions of the Anti-Fraud Centre, including support for law enforcement agencies.

The draft is posted on the “Open Regulatory Legal Acts” portal and is available for public discussion until July 23, 2025.

Gambling Establishments, Betting

The Committee for Regulation of the Gambling Business has been granted new powers.

By Order of the Minister of Tourism and Sports of the Republic of Kazakhstan dated July 30, 2025, amendments were made to the Regulation on the Committee for Regulation of the Gambling Business and Lotteries.

The document expands the Committee’s functions, adding the following tasks:

• Digital transformation of processes in the field of gambling business and lotteries;
• Combating the shadow economy in these sectors.

Furthermore, the powers of the Chairman of the Committee have been clarified, who now:

• In coordination with the Ministry, appoints heads of subordinate organisations;
• Organises the digital transformation and ensures the protection of personal data.

The order came into force from the moment of signing — July 30, 2025.

Taxes, Social Contributions

A new Tax Code of the Republic of Kazakhstan has been signed.

President Kassym-Jomart Tokayev signed the new Tax Code and the accompanying Law “On Introducing Amendments and Additions to Some Legislative Acts on Taxation Issues”. The documents will come into force on January 1, 2026.

The new code provides for a large-scale update of the tax system and a simplification of administration, affecting all key areas — from corporate and individual income tax to VAT and special tax regimes.

Key innovations include:

• Transition to differentiated tax rates for various economic sectors;
• Reform of special tax regimes;
• Reduction and streamlining of tax benefits by at least 20%;
• Introduction of a service model of interaction between state revenue authorities and taxpayers;
• Digitalisation of tax control and reduction of reporting by 30%;
• Reduction of the total number of taxes and mandatory payments by 20%;
• Simplification of the VAT refund procedure.

Furthermore, the Code sets a new basic VAT rate of 16%, and lowers the threshold for VAT registration.

A New Ministry to Appear in Kazakhstan

A Ministry of Artificial Intelligence will be created in Kazakhstan.

President Kassym-Jomart Tokayev, in his Address to the People of Kazakhstan on September 8, 2025, announced the creation of a new Ministry of Artificial Intelligence, which will oversee the processes of implementation and regulation of AI in all sectors of the economy.

The new department will be headed by a manager with the status of Vice Prime Minister, underscoring the strategic importance of digital transformation for the state.

The President outlined the key goal — turning Kazakhstan into a digital country, based on large-scale digitalisation and active implementation of artificial intelligence technologies. In this regard, the accelerated adoption of a Digital Code is planned, which will define the main directions of regulation in the spheres of AI, the platform economy, big data, and digital governance.

The Head of State instructed the Government to ensure the total implementation of AI for the modernisation of all spheres of the economy and to review approaches to the organisation of public administration, making it more transparent, efficient, and human-centric.

New Types of Digital Financial Assets Introduced in Kazakhstan

On September 15, 2025, the Chairman of the Agency for Regulation and Development of the Financial Market (ARDFR) presented a draft law on banking activities to the Mazhilis, providing for the regulation of new types of digital financial assets.

The draft law establishes three categories of digital assets:

• Stablecoins — digital assets certifying rights of claim to money;
• Digital financial assets backed by a underlying asset;
• Financial instruments issued in digital form.

According to the draft, the National Bank will regulate the issuance and circulation of stablecoins, and the ARDFR will set requirements for the issuance and circulation of other types of digital assets. Their issuance will be carried out by digital platform operators, whose activities are subject to licensing by the National Bank.

Requirements similar to traditional financial instruments will apply to the new assets — regarding risk management, information disclosure, and investor protection, which will ensure market transparency and reliability.

Furthermore, the draft law secures the status of the digital tenge as a new form of national currency and provides for enhanced regulation of payment organisations.

Author: Kissamenov Alisher

Dear journalists, the use of materials from the REVERA website in publications is permitted only after obtaining our written permission.