Excise tax rates on excisable goods, the list of which is determined by Article 536 of the Tax Code of the Republic of Kazakhstan, are established as an absolute amount per unit of measurement in physical terms.
Under the Tax Code of the Republic of Kazakhstan, tobacco products manufactured in the territory of the Republic of Kazakhstan and imported into the territory of the Republic of Kazakhstan are subject to excise tax at the following rates:
Filter cigarettes, as well as non-filter cigarettes and cigarillos:
from January 1, 2026 to December 31, 2026, inclusive – KZT 18,051 per 1,000 pieces;
from January 1, 2027 to December 31, 2027, inclusive – KZT 21,163 per 1,000 pieces.
Cigars – KZT 825 per piece.
Pipe tobacco, smoking tobacco, hookah tobacco and other tobacco, packaged in consumer packaging and intended for final consumption, except for pharmaceutical products containing nicotine:
from January 1, 2026 to December 31, 2026, inclusive – KZT 15,863 per kilogram;
from January 1, 2027 to December 31, 2027, inclusive – KZT 18,835 per kilogram.
Heated tobacco products (heated tobacco sticks, heated tobacco capsules and other products):
from January 1, 2026 to December 31, 2026, inclusive – KZT 11,230 per 1,000 pieces;
from January 1, 2027 to December 31, 2027, inclusive – KZT 11,330 per 1,000 pieces.
Import of tobacco products (cigars) with a value exceeding KZT 10,000 based on their customs value (except for personal consumption) – 10% of the value in KZT per piece.
Unless otherwise provided for by the Tax Code of the Republic of Kazakhstan, excise tax on excisable goods shall be paid to the budget no later than the 20th day of the month following the reporting tax period, at the location of the taxable object.