Kazakhstan residents will incur a VAT charge of 12% when subscribing to ChatGPT.
OpenAI Subscription Costs to Include VAT for Users in Kazakhstan
Starting August 1, 2025, OpenAI subscriptions, including ChatGPT, for individual users in Kazakhstan will include a 12% Value Added Tax (VAT) in the subscription payment. This change is in accordance with the new tax regulations in the country.
The updated VAT rate for OpenAI subscriptions is not related to the mandatory registration threshold for tax payers, which has been reduced to 40 million tenge, as stated in the new Tax Code. Legal entities and individual entrepreneurs registered as VAT payers in Kazakhstan can avoid paying this 12% VAT on their OpenAI subscriptions by entering their Business Identification Number (BIN) in the tax data section of their OpenAI account by August 1, 2025.
For individual users who do not provide their BIN, the new subscription cost with VAT included will be 22.40 tenge, an increase from the previous $20 subscription cost without VAT. On the other hand, legal entities and individual entrepreneurs who provide their BIN will continue to pay the old subscription cost without VAT.
It is important to note that the 12% VAT rate for OpenAI's subscription cost in Kazakhstan does not influence the basic VAT rate of 16% for all tax payers in Kazakhstan, as stated in the new Tax Code. The new Tax Code signed by the Head of State on July 18, 2025, sets the basic VAT rate at 16%.
OpenAI has been conditionally registered as a tax payer with the Ministry of Finance of the Republic of Kazakhstan in May 2025. This registration allows OpenAI to comply with the new tax regulations and include VAT in the subscription cost for users in Kazakhstan.
In summary, individual users in Kazakhstan will see a change in their OpenAI subscription cost starting August 1, 2025, due to the inclusion of VAT. However, legal entities and individual entrepreneurs registered as VAT payers in Kazakhstan can avoid this additional cost by providing their BIN in the tax data section of their OpenAI account by the same date.
After OpenAI's registration with the Ministry of Finance of Kazakhstan, the subscription costs for individual users will include a 12% VAT from August 1, 2025, affecting all OpenAI subscriptions, including ChatGPT. Businesses and individual entrepreneurs registered as VAT payers can avoid this tax by providing their Business Identification Number (BIN) in their OpenAI account.
