Who stands to be impacted by the modifications to the Open Street Map System?
In a significant move, Kazakhstan's social health insurance system is set for expansion and financial stability measures, primarily linked to fiscal reforms in the new Tax Code effective January 1, 2026.
The updates aim to expand healthcare financial protection, improve affordability, and stabilize systemic funding.
Key aspects impacting the social health insurance system include:
- Services under the guaranteed volume of free medical care (GVFMC) and compulsory social health insurance (CSI) are now exempt from Value Added Tax (VAT). This exemption provides financial relief and makes these health services more accessible.
- Medicines and medical services will benefit from a reduced VAT rate of 5% starting in 2026, increasing to 10% in 2027. These tax breaks are designed to support affordability and sustainability in healthcare funding.
- New tax code articles introduce tax deductions for mandatory social health insurance contributions and social payments from income under civil law contracts. These deductions help ease the financial burden on both employers and employees, encouraging wider participation in the social health insurance system.
- The tax reforms include a rise in the standard VAT rate from 12% to 16%, offset by reductions and exemptions in strategic areas such as healthcare and education to maintain financial balance and fund social programs sustainably.
The reforms also seek to protect lower- and middle-income groups. Reduced VAT on health services and medicines, along with social contribution deductions, help make compulsory health insurance and medical care more affordable across income levels.
Starting from 2026, Kazakhstan will transition to a full-fledged insurance model where responsibility for health is shared between the state, employers, and citizens. Approximately 1 million low-income citizens in Kazakhstan will gain access to the mandatory social health insurance system on January 1, 2026. Officially registered unemployed individuals will have their participation in the system covered by local budgets.
For those not yet participating in the OSMС system, voluntary enrollment is encouraged. Local executive bodies will cover the contributions for these individuals upon their request for medical assistance.
City Polyclinic No. 4 is ready to help individuals understand and complete the necessary documents for OSMС registration.
These reforms are centred around the patient, aiming to ensure that anyone, regardless of wealth or employment status, can receive timely, quality medical care. The main beneficiaries of these reforms are the patients.
As of January 1, 2026, the upper income threshold for mandatory contributions to the Social Medical Insurance Fund (OSMС) will increase. Only a very limited number of people will have to pay more: roughly 20,000 workers with monthly incomes exceeding 3.4 million tenge.
The state currently contributes 2% to OSMС for certain categories of the population, such as children, pensioners, pregnant women, individuals with disabilities, and other groups. Starting in 2027, the state contribution to OSMС will be gradually increased in stages, reaching 4.7% by 2037.
Currently, 16.9 million people are insured in the system, representing 82.6% of the country's population. However, approximately 3.4 million people remain outside the system.
References: [1] Kazakhstan Tax Code 2025 [2] Ministry of Healthcare of the Republic of Kazakhstan [3] Ministry of Finance of the Republic of Kazakhstan [4] Akim of the Republic of Kazakhstan
The financial stability measures in the new Tax Code aim to enhance the affordability of health services and medicines, contributing to the expansion of healthcare financial protection.
The updated tax code articles introduce tax deductions for mandatory social health insurance contributions, making it more financially viable for individuals to participate in this system, which falls under the health-and-wellness sector.
