Kazakhstani consumers will shell out 12% VAT for subscriptions to ChatGPT.
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As of July 18, 2025, Kazakhstan has increased its standard VAT rate to 16%, with a reduced VAT rate of 5% applied to medicines and medical services starting in 2026. However, a special 12% VAT has been levied on ChatGPT services, effective from August 1, 2025.
This change means that the monthly tariff for ChatGPT Plus in Kazakhstan, previously $20, will increase to $22.40 from August 1, 2025. This adjustment reflects the new VAT rate applied to ChatGPT subscriptions in the country.
OpenAI, the company behind ChatGPT, has informed its users about this change and has set a deadline for users to enter their BIN in the tax data section of their account to avoid paying the VAT. This deadline is also August 1, 2025.
It is worth noting that legal entities and individual entrepreneurs registered as VAT payers in Kazakhstan can avoid paying the VAT by entering their BIN in the tax data section of their account. This exemption applies to both users and OpenAI, as the company has successfully completed its VAT payer registration with the Ministry of Finance of the Republic of Kazakhstan in May 2025.
However, the new Tax Code does not appear to have introduced any new VAT registration requirements for foreign digital service providers like OpenAI in Kazakhstan. For more detailed information about these procedures, it may be necessary to check Kazakhstan's tax authority communications or OpenAI's official statements.
In summary:
- The standard VAT rate in Kazakhstan has increased to 16%.
- A reduced VAT rate of 5% will apply to medicines and medical services starting in 2026.
- A 12% VAT has been levied on ChatGPT services, causing the monthly tariff for ChatGPT Plus to increase from $20 to $22.40.
- OpenAI has set a deadline for users to enter their BIN in the tax data section of their account to avoid paying the VAT.
- Legal entities and individual entrepreneurs registered as VAT payers in Kazakhstan can avoid paying the VAT by entering their BIN in the tax data section of their account.
- OpenAI has completed its VAT payer registration with the Ministry of Finance of the Republic of Kazakhstan.
- The specific VAT registration requirements for foreign digital service providers like OpenAI in Kazakhstan are not explicitly detailed in the new Tax Code.
- The increase in the VAT rate in Kazakhstan has affected the pricing of ChatGPT services, as the monthly tariff for ChatGPT Plus has risen from $20 to $22.40 due to a 12% VAT.
- On August 1, 2025, users of ChatGPT must provide their BIN to OpenAI in the tax data section of their account to avoid paying the VAT on their subscriptions.
- The policy-and-legislation surrounding VAT for foreign digital service providers like OpenAI in Kazakhstan, as stated in the new Tax Code, does not reveal specific registration requirements, necessitating further exploration via Kazakhstan's tax authority communications or OpenAI's official statements.
