ASTANA — Since the introduction of the digital services tax, widely known as the Google Tax, Kazakhstan’s budget has collected 136 billion tenge (US$275.6 million), the State Revenue Committee of the Ministry of Finance reported on Feb. 19.
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The Google tax was implemented in 2022. Since then, 120 foreign companies have registered to pay it, including 22 in 2025. Total revenues reached 136 billion tenge (US$275.6 million), of which 57.6 billion tenge (US$116.7 million) was collected in 2025, and 8.7 billion tenge (US$17.6 million) in Jan. 2026.
Under the Tax Code of Kazakhstan, second-tier banks and payment organizations provide information to the State Revenue Committee on foreign companies that have completed conditional registration. These data are used to check whether foreign companies have fully and timely paid taxes when selling products online and providing digital services to individuals in the country.
Based on comparisons of information from second-tier banks, payment organizations, and data on VAT paid by foreign companies, the State Revenue Committee conducts a desk audit. If non-payment or underpayment is detected, the desk audit generates notifications of the discrepancies.
“According to Article 89 of the Tax Code of Kazakhstan, from Jan. 1, 2026, provisions allow the State Revenue Committee to block the websites of foreign marketplaces if they fail to comply with desk audit notifications or with requirements to register as VAT payers,” the Committee noted.
These measures are needed to create equal conditions for domestic and foreign companies operating in the market, increase compliance with tax obligations in the digital sphere, and reduce the shadow economy.
