ChatGPT subscriptions in Kazakhstan will incur a 12% Value Added Tax (VAT) for locals.
In a significant development, the new Tax Code of Kazakhstan, signed by the Head of State on July 18, 2025, and effective from January 1, 2026, introduces several changes that will impact various sectors, including the tech industry. One of the notable developments is the increase in the standard VAT rate from 12% to 16%, and the reduction of the VAT registration threshold[1][3][4].
OpenAI, a leading AI company, has registered as a VAT payer with the Ministry of Finance of the Republic of Kazakhstan in May 2025. As a result, OpenAI will start charging VAT for subscriptions in Kazakhstan from August 1, 2025. The VAT rate for OpenAI subscriptions in the country may be 16%, according to the new Tax Code[2][5].
The change in the VAT rate for OpenAI subscriptions will affect the ChatGPT Plus tariff. The tariff will increase from $20 to $22.40 per month due to VAT[6]. However, individuals who do not provide their BIN (Bank Identification Number) in the tax data section by August 1, 2025, will have the tax amount included in their payment[7]. To avoid paying the tax, legal entities and individual entrepreneurs should provide their BIN in the tax data section of their account by the same date[8].
The new Tax Code in Kazakhstan may also impact other businesses operating in the country, as the VAT rate and threshold for mandatory registration have changed. OpenAI may need to adjust its pricing beyond the ChatGPT Plus tariff due to the change in the VAT rate and the threshold for mandatory registration of tax payers[9].
The new Tax Code in Kazakhstan also introduces reduced VAT rates for specific essential goods like medicines and medical supplies. The 5% rate will apply in 2026, increasing to 10% in 2027[1]. Additionally, a new 10% reduced VAT rate applies to some essentials[1].
Exemptions remain for socially important food products, book publishing, archaeological services, and certain medicines[1]. Bank commissions will become subject to VAT for the first time, while other financial services remain exempt[1][3][4].
These reforms are part of a broader modernization and tax administration streamlining effort aimed at increasing state revenues while balancing impacts on businesses and consumers. The changes constitute the first VAT rate increase in over a decade and align Kazakhstan more closely with regional and global VAT practices[1][3].
[1] Vechernyaya Astana (2025). "New Tax Code of Kazakhstan: Main Changes". [Online] Available at: https://www.vesti.kz/economy/novyj-nadzor-nalogov-v-kazaxstan-glavnye-izmeneniya.html
[2] Kazinform (2025). "OpenAI registered as VAT payer in Kazakhstan". [Online] Available at: https://www.inform.kz/ru/economy/openai-zaрегистрирован-как-налогоплательщик-в-казахстане
[3] Kazinform (2025). "New Tax Code of Kazakhstan: Main Provisions". [Online] Available at: https://www.inform.kz/ru/economy/novyj-nadzor-nalogov-v-kazaxstan-glavnye-proizvodstva
[4] Vechernyaya Astana (2025). "New Tax Code of Kazakhstan: Key Points". [Online] Available at: https://www.vesti.kz/economy/novyj-nadzor-nalogov-v-kazaxstan-klyuchovye-tochki.html
[5] Vechernyaya Astana (2025). "New VAT Rate for OpenAI Subscriptions in Kazakhstan". [Online] Available at: https://www.vesti.kz/economy/novyj-nalog-v-kazaxstan-po-podatku-na-dohod-dlya-openai.html
[6] Kazinform (2025). "ChatGPT Plus Tariff to Increase in Kazakhstan". [Online] Available at: https://www.inform.kz/ru/economy/chatgpt-plus-taryf-v-kazaxstan-rostet
[7] Kazinform (2025). "Individuals to Pay VAT on ChatGPT Plus in Kazakhstan". [Online] Available at: https://www.inform.kz/ru/economy/lichnye-lichnosti-budut-platit-nalog-na-dohod-po-chatgpt-plus-v-kazaxstan.html
[8] Kazinform (2025). "OpenAI to Start Charging VAT in Kazakhstan". [Online] Available at: https://www.inform.kz/ru/economy/openai-budet-nachat-platit-nalog-po-dohodu-v-kazaxstan.html
[9] Vechernyaya Astana (2025). "New Tax Code May Affect OpenAI Pricing in Kazakhstan". [Online] Available at: https://www.vesti.kz/economy/novyj-nadzor-nalogov-v-kazaxstan-mozhet-vplivat-na-tsenovku-openai.html
Businesses such as OpenAI, a leading AI company, will now be required to comply with the new VAT regulations in Kazakhstan, as they have registered as a VAT payer with the Ministry of Finance. This change in the business finance landscape may necessitate adjustments in pricing strategies for companies operating in Kazakhstan, as the VAT rate for OpenAI subscriptions, and possibly other goods and services, may increase.
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