The developer of ChatGPT, the American company OpenAI, L.L.C., will pay VAT in accordance with Kazakhstan's tax legislation. This was reported by the State Revenue Committee (SRC) of the Ministry of Finance of the Republic of Kazakhstan.
For reference: ChatGPT is an artificial intelligence chatbot based on the GPT (Generative Pre-trained Transformer) language model, which is trained on a vast amount of text and is capable of understanding questions and requests, generating meaningful and logical responses, and helping with translations, letters, code, study, and much more.
According to the press service of the department, ChatGPT has been included in the list of foreign IT companies obliged to pay VAT under the so-called 'Google tax', which has been in effect in the country since 2022.
"As part of improving interaction with global digital platforms, from May 2025, a conditional registration has been made for the company OpenAI, L.L.C. - a leading American organisation in the field of artificial intelligence, widely known as the developer of the intelligent system ChatGPT," the SRC reported.
It is noted that now when users from Kazakhstan pay for ChatGPT services, value-added tax will be added to the transaction amount.
The SRC added that the department will continue its work to ensure transparency and compliance with tax legislation in the digital sector.
Recall that in February, funds were received into the budget from the so-called 'Google tax' - a levy on foreign internet companies providing services to Kazakhstani users. The list of 101 legal entities included companies such as Google, Meta, TikTok, AliExpress, Apple and Netflix.
It also became known at that time that the Russian CJSC 'Sirena-Travel', after the hacking of which the personal data of Kazakhstani citizens was made publicly available, is operating in Kazakhstan without official registration.