Since 2026, Kazakhstan has introduced an excise tax on expensive cars. Gulmira Smagulova, head of the non-production payments administration department of the State Revenue Committee (SRC), spoke about the conditions for its payment. This was reported by Qazaqyia.kz citing Kursiv Media.
The luxury excise applies to cars worth over 18,000 MCI (monthly calculation index). "This is approximately 77 million 850 thousand tenge — they are subject to excise if imported by an individual into the territory of the Republic of Kazakhstan. Both from third countries and from EAEU countries. In addition, purchases on the territory of the Republic of Kazakhstan are also subject to taxation," Smagulova explained.
Important: the tax applies exclusively to individuals.
The excise rate is 10% of the car's value. Payment terms depend on the method of acquisition:
- 01If the car is imported from abroad, the excise is paid during customs clearance.
- 02If the car is purchased in Kazakhstan, the excise is paid at the time of purchase.
The excise is paid once upon import or purchase. There are no additional surcharges later.
"Only by individuals. Subsequently, when a person uses this property, the vehicle tax is the same for everyone," Smagulova emphasized.
In addition to cars, the luxury excise covers:
- 01Wristwatches
- 02Jewelry made of precious metals and stones
- 03Products made of valuable furs
Non-payment triggers a standard collection procedure. First, the tax authority sends a notice of debt, then a tax order. If the debt is not repaid, the case is transferred to private bailiffs.
"If the tax debt exceeds 40 MCI, a private bailiff has the right to suspend exit from Kazakhstan. Persons planning to travel abroad should understand that they need to check whether there is a debt," Smagulova warned.
Recall that the luxury tax in Kazakhstan has been introduced since 2026, but Kazakhs will make the first payments only in 2027.