Approval of the List of Medicinal Products and Medical Services Exempt from VAT in 2026
A new Tax Code will come into effect in Kazakhstan on 1 January 2026, under which the supply of medicinal products and medical services will be exempt from VAT. The exemption will also apply to services provided together with healthcare institutions licensed for medical activities within the guaranteed volume of free medical care, the compulsory medical insurance system, as well as for the treatment of orphan and socially significant diseases.
In this regard, a draft Resolution titled “On Approval of the List of Medicinal Products and Medical Services Exempt from Value Added Tax in the Territory of the Republic of Kazakhstan” has been released for review.
According to the draft, 6,572 medicinal products are proposed to be exempt from VAT, covering a wide range of therapeutic groups, including antispasmodics, prokinetic and antiemetic medicines, laxatives, pancreatic enzyme products, endocrinological medicines (including insulin), as well as anti-infective and immunobiological products.
The preliminary draft lists of medicinal products and medical services proposed for VAT exemption are attached for review: