Valve, the operator of the Steam platform, is now the leading foreign tax payer in Kazakhstan after the mass transfer of Russian gamers' accounts. The influx of players has significantly changed the tax picture in Kazakhstan, with the gaming service outstripping the tech behemoths in terms of taxes. Such dynamics show how geopolitical factors affect the flow of digital services and taxation in the global context.
Russian gamers move accounts to bypass sanctions, boosting Valve's tax bill
The background of the situation is that Russian gamers are transferring their accounts on the Steam platform to Kazakhstan to circumvent payment limits and sanctions. As a result, the operator of the Steam service (Valve) has high VAT liabilities in Kazakhstan because of the accounts' shift. The platform itself is a global digital service distribution platform, but its financial presence in the country is now growing dynamically due to the transfers.
For the first half of 2026, the amount of VAT paid by Valve is 11.21 billion tenge. This is higher than the taxes paid by Apple (8.54 billion tenge) and Google Play (5.35 billion tenge). The standard VAT rate in Kazakhstan is 16%. Therefore, we can assume that gross purchases through the Steam platform in the country amounted to about 81.3 billion tenge.
Tax data confirms that gamers from Russia are using Kazakhstan as a base for making digital purchases. The transfer of accounts has made Valve the leader in terms of foreign VAT paid in Kazakhstan for the first half of 2026. The data helps us see how many accounts have been moved and the impact on the Kazakh economy.
Source: IXBT
Russian gamers are shifting to Steam in Kazakhstan to dodge sanctions. This inflates Valve’s VAT liability there past Apple and Google.
Valve is just the conduit. The real story is how easy it is to migrate accounts without losing library history. That is the real value.