From 1 January 2026 the new Tax Code raised the CIT rate on gambling businesses (casinos, slot halls, totalizators, bookmakers) to 25% and the standard VAT rate to 16%. A separate fixed-unit gaming business tax applies per unit, and a 1.5% BAC levy applies to betting profits.
Jurisdictions › Kazakhstan › Tax
Kazakhstan · Question 05 of 11
Tax: What is the tax take?
Mixed · Confirmed · AI-generated · Back to full Kazakhstan report →
Key section parameters
| Jurisdiction | Kazakhstan (KZ) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Mixed |
| Confidence | Confirmed |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
From 1 January 2026 the new Tax Code raised the CIT rate on gambling businesses (casinos, slot halls, totalizators, bookmakers) to 25% and the standard VAT rate to 16%. A separate fixed-unit gaming business tax applies per unit, and a 1.5% BAC levy applies to betting profits.