Since the introduction of the digital services tax, foreign online companies have paid KZT 118.4 billion to Kazakhstan’s budget, according to the State Revenue Committee. Of that amount, KZT 48.6 billion came in 2025 – up KZT 20 billion from the previous year.
The so-called “Google tax,” in effect since January 1, 2022, requires foreign B2C digital service providers to register in Kazakhstan and pay a 12% VAT. The measure aims to ensure fair competition between domestic and international companies.
A total of 118 non-resident firms are currently registered in Kazakhstan, including global platforms such as Apple, Valve, and Temu. In 2025, 20 more joined the list, including Chess.com, OpenAI, Canva, Microsoft Ireland, and Canyon Bicycles.
Top taxpayers for 2025 include Valve Corporation (KZT 8.6 billion), Apple (KZT 8 billion), and Temu (KZT 6.2 billion).
Kazakhstan’s model aligns with OECD recommendations and global best practices, similar to frameworks in the EU, UK, India, and Canada. In Central Asia, Uzbekistan and Kyrgyzstan have also adopted digital tax systems.
The policy has strengthened budget revenues, improved transparency for foreign platforms, and positioned Kazakhstan among countries effectively managing their digital economies.
Source: State revenue committee
