The Kazakhstan government has proposed certain Tax Code amendments, including the following VAT amendments: An increase in the standard VAT rate from 12% to 16%; The introduction of a 10% VAT rate for the health sector; The introduction of a VAT exemption for agricultural product producers; and A reduction in the VAT registration threshold to KZT 15 million. The amendments are to apply from 1 January 2026. Additional details will be published once available.