The Committee of State Revenues of the Ministry of Finance of the Republic of Kazakhstan is implementing a pilot project called "Tax Free" to promote inbound tourism. This initiative allows foreign tourists to receive a refund of the VAT when exporting goods purchased in Kazakhstan outside the Eurasian Economic Union, provided the total amount exceeds 20 MRP.
By the order of the Minister of Finance of the Republic of Kazakhstan dated January 13, 2025, No. 11, the pilot project's duration has been extended until the end of the current year.
In 2025, 1 MRP equals 3932 tenge, meaning that VAT refunds will be granted for non-food and non-excise goods purchased for more than 78,640 tenge.
The "Tax Free" pilot project involves shopping centers in Astana, Almaty, Shymkent, and Turkestan that collaborate with global brands.
To receive the refund, foreign tourists must present the "Tax Free" receipt to the customs officer. The refund amount will be processed after the customs officer stamps the receipt when crossing the border at the international airports of Almaty, Astana, Shymkent, or Turkestan.
The following requirements must be met: the foreign country must not be a member of the EAEU; the "Tax Free" receipt must have a personal number stamp from the state revenue authority; the total value of the purchased goods must exceed 20 MRP; the exported goods must be taken outside the EAEU; and no more than three months should have passed since the issuance of the "Tax Free" receipt.