Library of Congress

Law Library of Congress

The Library of Congress > Law Library > News & Events > Global Legal Monitor

Kazakhstan: Excise Tax Rates Amended

(July 7, 2014) Kazakhstan’s president approved amendments to the country’s law on excise tax rates on June 18, 2014. The revisions, adopted as Law No. 210-V, will increase the taxes due for alcoholic products and come into force on January 1, 2015. In Kazakhstan, excise taxes on alcoholic beverages apply to both production and storage of spirits. The amount of this tax is calculated in reference to a Monthly Calculation Index (MCI), which at present is KZT1,852 (just under US$10), and the tax is due at the rates in force at the time of import for goods brought into and sold in the country. (Katja Jacobs, Kazakhstan: Excise Tax Amended, IBFD TAX NEWS SERVICE (July 2, 2014), online subscription database.)

Under the revised rules, the rates will become:

· production of ethyl alcohol: 3,000 MCI, up from the current rate of 500 MCI;
· production of alcohol other than beer: 3,000 MCI, up from 500 MCI;
· production of beer: 2,000 MCI, up from 100 MCI;
· storage and wholesale operations for spirits (not including producers): 200 MCI, up from 100 MCI; and
· storage and retail sales of spirits (not including producers): 100 MCI in cities, 70 MCI in district towns and villages; and 30 MCI in rural areas. (Id.)

Besides alcoholic products, Kazakhstan imposes excise taxes on a variety of goods and services, including cars, crude oil, diesel and gasoline fuel, tobacco products, and carrying out lotteries. (UHY, DOING BUSINESS IN KAZAKHSTAN 32 (2014).)