ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of December 5, 2025 No. 1049

About approval of rates of excises on gasoline (except for aviation), diesel fuel, gazokhol, benzanol, nefras, mix of light hydrocarbons and ecological fuel

According to the subitem 2) of Item 6 of article 537 of the Tax Code of the Republic of Kazakhstan the Government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed rates of excises on gasoline (except for aviation), diesel fuel, gazokhol, benzanol, nefras, mix of light hydrocarbons and ecological fuel.

2. Recognize invalid some decisions of the Government of the Republic of Kazakhstan according to appendix to this resolution.

3. This resolution becomes effective after its official publication, but not earlier than January 1, 2026.

Approved by the Order of the Government of the Republic of Kazakhstan of December 5, 2025 No. 1049

Rates of excises on gasoline (except for aviation), diesel fuel, gazokhol, benzanol, nefras, mix of light hydrocarbons and ecological fuel

1. In case of wholesale by producers of gasoline (except for aviation), gazokhola, benzanola, nefrasa, mixes of light hydrocarbons and self-produced ecological fuel in case of their import, and also transfer of the specified excise goods which are raw materials supplied by the customer conversion product, except as specified the subsequent realization of the specified goods out of limits of the territory of the Republic of Kazakhstan at the price over 214 584 tenges for ton, the amount of excise is estimated on the following formula:

Ab = 38 134 + (Tssrv-214 584/1,12) * 50%, where:

Ab – rate of excise, tenge for ton;

Tssrv – the weighted wholesale price excluding tax for value added of owners of key capacity in the market of wholesale of oil products provided by the authorized body performing management in the field of public administration in spheres of the oil and gas, petrochemical industry, in authorized body in the field of state regulation of turnover of oil products and biofuel to 1 date previous reporting, proceeding from the actual prices and planned scopes of supply of oil products in the month preceding the delivery period, calculated by the following formula:

           Ц1анпз*V1анпз+Ц1пнхз*V1пнхз+Ц1пкоп*V1пкоп+
                 Ц2анпз*V2анпз+Ц2пнхз*V2пнхз+Ц2пкоп*V2пкоп
Tssrv =------------------------------------------------------------------------------------------, where:
                     V1anpz +v1pnkhz + V1pkop +v2anpz +v2pnkhz +v2pkop

C – the wholesale price of JSC KazMunaiGas National Company and KC energy group LLP for Atyrau Oil Refinery LLP (ANPZ), Pavlodar Petroleum Chemical Plant LLP (PNHZ), Petrokazakhstan Oil Prodakts LLP (PKOP);

V – amount of JSC KazMunaiGas National Company and KC energy group LLP on Atyrau Oil Refinery LLP (ANPZ), Pavlodar Petroleum Chemical Plant LLP (PNHZ), Petrokazakhstan Oil Prodakts LLP (PKOP).

2. In case of retail sale by producers of gasoline (except for aviation), gazokhola, benzanola, nefrasa, mixes of light hydrocarbons and ecological fuel when using for own production needs at the price over 214 584 tenges for ton the amount of excise is estimated on the following formula:

Ab = 38 634 + (Tssrv-214 584/1,12) * 50%, where:

Ab – rate of excises on wholesale of gasoline, tenge for ton;

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