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Dear Readers,

The Government introduced changes¹ to the rules for calculating excise taxes on gasoline, diesel fuel, and other petroleum products. A new mechanism now applies when fuel prices exceed certain thresholds.

The thresholds triggering the new mechanism are: 214 584 tenge per ton for gasoline, and 284 350 tenge per ton for diesel fuel.

1. For gasoline grades Ai-92 and Ai-93, as well as gasohol, benzanol, nefras, light hydrocarbon blends, and ecological fuel:

• For wholesale sales of domestically produced or imported fuel, or fuel processed from supplied raw materials (excluding exports), where the price exceeds 214,584 tenge per ton, the excise tax is calculated as:
  
  Excise tax per ton = 38 134 + (Average Wholesale Price � 214 584) × 50%
   

• For retail sales or use for own production purposes, if the price exceeds 214,584 tenge per ton:
  
  Excise tax per ton = 38 634 + (Average Wholesale Price � 214 584) × 50%
   

2. For diesel fuel (summer and interseasonal):

• For wholesale sales of domestically produced or imported fuel, or fuel processed from supplied raw materials (excluding exports), where the price exceeds 284,350 tenge per ton:
  
  Excise tax per ton = 35 726 + (Average Wholesale Price � 284 350) × 50%
   

• For retail sales or use for own production purposes, if the price exceeds 284,350 tenge per ton:
  
  Excise tax per ton = 35 786 + (Average Wholesale Price � 284 350) × 50%
   

The Average Wholesale Price is determined monthly by the authorized agency overseeing the oil, gas, and petrochemical sectors.

This updated approach to excise tax calculation is designed to reflect market conditions and ensure alignment with current fuel prices.

The amendments entered into force on 11 May 2025.