Tax incentives for pharmaceuticals and medical infrastructure
The Government of the Republic of Kazakhstan has approved a list of imported goods for which value-added tax will be paid using the offset method. The corresponding Resolution No. 1199, dated December 31, 2025, entered into force on January 1, 2026, and is aimed at supporting investment projects, including the development of pharmaceutical and medical production.
Although the document covers a wide range of industrial equipment, it is particularly important for the pharmaceutical industry. The list includes process units, engineering systems, refrigeration and air conditioning equipment, laboratory instruments, measuring equipment, and infrastructure solutions essential for the construction and modernization of modern pharmaceutical facilities, quality control laboratories, and GMP-compliant manufacturing facilities.
Particular attention is paid to equipment used to create climate-controlled production facilities, ventilation and air conditioning systems, refrigeration units, and control and measuring instruments. These items are directly related to the production of pharmaceuticals, biotech products, and medical devices, as well as ensuring the stability of technological processes and product quality.
The VAT offset payment mechanism reduces the financial burden on investors and accelerates the implementation of projects for the construction, expansion, and modernization of pharmaceutical production facilities.
The full text of the decree can be found on the portal: https://pharmnewskz.com/ru/legislation/postanovlenie-pravitelstva-rk-ot-31-dekabrya-2025-goda--1199_10432