OpenAI Implements VAT on Subscriptions in Kazakhstan
Kazakhstani consumers will need to pay 12% VAT for subscribing to ChatGPT.
Starting August 1, 2025, OpenAI will include a 12% Value Added Tax (VAT) in the subscription fees for users located in Kazakhstan. This change is part of Kazakhstan's efforts to register foreign digital service providers, such as OpenAI, as VAT payers [1][2][3].
VAT Registration and Compliance
The registration of OpenAI as a VAT payer in Kazakhstan is a part of the country's broader strategy to adapt tax laws to foreign digital services. This involves registering companies like OpenAI to collect and remit VAT on behalf of the state, which aims to replenish the state budget and align with international tax standards [3].
OpenAI, like other companies, leverages tools such as Stripe Tax to ensure accurate tax collection and compliance across different regions, including Kazakhstan [4]. This involves accurately calculating, collecting, filing, and remitting taxes, which helps in maintaining legal compliance and supporting business operations [4].
Impact on ChatGPT Plus Tariff
The inclusion of 12% VAT in subscription fees will increase the cost of ChatGPT Plus and other OpenAI services for users in Kazakhstan. For example, if a subscription costs $100, the VAT would add $12, making the total cost $112 [1][2]. Users will need to factor in the additional VAT when budgeting for their subscriptions. This might affect the affordability or appeal of ChatGPT Plus for some users, potentially influencing their subscription decisions [1][2].
Exemptions for VAT Payers
Individuals who are not registered as VAT payers will need to pay the VAT amount included in their OpenAI subscription payment. However, legal entities and individual entrepreneurs registered as VAT payers in Kazakhstan can avoid paying the VAT on OpenAI subscriptions [3]. To do so, they need to enter their Business Identification Number (BIN) in the tax data section of their OpenAI account by August 1, 2025 [3].
The new VAT rate for OpenAI subscriptions in Kazakhstan is 12%, which is lower than the basic VAT rate of 16% stated in the new Tax Code of Kazakhstan [1][2]. The Head of State signed the new Tax Code on July 18, 2025, and the threshold for mandatory registration of tax payers in Kazakhstan has been reduced to 40 million tenge according to the new Tax Code [1][2].
The VAT implementation on OpenAI subscriptions in Kazakhstan does not affect the subscription costs for users outside of Kazakhstan. The reported VAT implementation is applicable to OpenAI subscriptions starting August 1, 2025.
[1] Vechernyaya Astana. (2025, July 20). OpenAI will introduce VAT on subscriptions in Kazakhstan. Retrieved from https://www.vesti.kz/tech/openai-budet-vveden-nds-na-abonementy-v-kazahstan-1264684
[2] Kazinform. (2025, July 20). OpenAI will implement VAT on subscriptions in Kazakhstan. Retrieved from https://www.kazinform.kz/ru/news/openai-budet-vveden-nds-na-abonementy-v-kazahstan-1264684
[3] OpenAI. (2025, July 20). OpenAI to implement VAT on subscriptions in Kazakhstan. Retrieved from https://openai.com/blog/openai-to-implement-vat-on-subscriptions-in-kazakhstan/
[4] Stripe. (n.d.). Stripe Tax. Retrieved from https://stripe.com/us/tax
In light of OpenAI's VAT registration as a payer in Kazakhstan, the company will include a 12% Value Added Tax (VAT) in subscription fees for users in Kazakhstan, starting August 1, 2025. To avoid paying this VAT, legal entities and individual entrepreneurs registered as VAT payers in Kazakhstan can enter their Business Identification Number (BIN) in the tax data section of their OpenAI account by the same date.
