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Tengrinews.kz – The State Revenue Committee has announced the registration of the American company OpenAI, developer of the popular AI chatbot ChatGPT, under the so-called "Google tax" framework.
As of May 2025, OpenAI, L.L.C. has been officially included in the list of conditionally registered foreign providers of digital services that offer paid services to users in Kazakhstan. This means the company will now pay value-added tax (VAT) on services provided to individuals in Kazakhstan, in accordance with local tax legislation.
The committee reminded that the "Google tax" has been in effect in Kazakhstan since 2022 and is aimed at ensuring fair taxation of multinational IT companies operating in the country’s digital market.
ChatGPT is an intelligent chatbot capable of understanding queries, generating text, assisting with emails, translations, coding, studying, and more. It is used as a virtual assistant, advisor, and productivity tool.
