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License fee rates Printable version

Last update: 07.12.2023

Amounts of the levy shall be assessed in accordance with the established rates and they shall be paid to the budget in the place of location of the payer of the levy prior to submission of appropriate documents to the licenser.

The paid amounts of the levy shall not be refunded, with the exception of the cases where the persons who paid the levy refuse to obtain a license prior to the submission of the relevant documents to the licensor. 

In this respect, the refund or offset of the fee amounts paid to the budget is made by the tax authority at the place of payment in accordance with the procedure established by Articles 102--108 of the Tax Code on the tax payer's application after submission of a document issued by the licensor, confirming the failure of the specified person to obtain documents for obtaining a license.

License due is paid at any bank department for the address of Tax committee at the place of legal entity registration or individual entrepreneur with the indication of CTB (code of tax body), with the indication of CBC (code if budget classification) - 105402 и PPC (payment purpose code) - 911 (Accrued (calculated) or other liabilities to the budget).

License fee rates for the right to perform certain types of activities (fee for issuance of license to perform certain types of activities) are as follows:

Types of licensable activities

Fee rate
(MCI)

License fee rates for the right to perform certain types of activities:

 

Operation of mining and chemical productions

10

Purchase of electric power for the purpose of energy supply

10

Execution of works related to lifecycle stages of nuclear facilities

100

Handling of nuclear materials

50

Handling of radioactive substances, devices and installations that contain radioactive substances    

10

Handling of devices and installations that generate ionising radiation

5

Provision of services in the field of nuclear energy use

5

Handling of radioactive wastes

50

Transportation, including transit one, of nuclear materials, radioactive substances, radioisotope sources of ionising radiation and radioactive wastes within the territory of the Republic of Kazakhstan 

50

Activities on the territories of former nuclear test sites and on the other territories contaminated in the result of nuclear tests    

10

Production, processing, acquisition, storage, sell, use and destruction of poisons

10

Production (formulization) of pesticides, sell of pesticides, use of pesticides in aerosol and fumigating ways    

10

Nonscheduled transportation of passengers on buses, mini-buses through   intercity, interregional, interdistrict (interregional) and international routes, and also scheduled transportation of passengers on buses, mini-buses through international routes    

3

Activities related to transportation of freights by railway transport

6

Activities related to turnover of narcotic drugs, psychotropic substances and precursors

20

Design and sell (including other type of transfer) of data cryptographic protection facilities

9

Design, production, repair and sell of specialized technical means intended for conducting law-enforcement intelligence operations 

20

Provision of services for identifying technical channels of information leakage and special technical means intended for conducting law-enforcement intelligence operations 

20

Issuance of statement (permit) for import into the customs territory of the Eurasian Economic Union and export from the customs territory of the Eurasian Economic Union of special technical means intended for surreptitious obtaining of information

0
 

Issuance of statement (permit) for import into the customs territory of the Eurasian Economic Union and export from the customs territory of the Eurasian Economic Union of encryption (cryptographic) means

0

Execution of a technical study on the classification of goods to the means of cryptographic protection of information and special technical means intended for conducting law-enforcement intelligence operations 

0

Registration of notifications on the characteristics of goods (products) containing encryption (cryptographic) means

0

Design, production, repair, purchase and sell of ammunition, weapons and military equipment, spare parts, components and devices thereto, as well as special materials and equipment for their production, including assemblage, commissioning, modernization, installation, use, storage, repair and servicing

22

Design, production, acquisition, sell and storage of explosive and pyrotechnic (excluding civilian) substances and products containing them 

22

Liquidation (destruction, disposal, burial) and processing of released ammunition, weapons, military equipment, special means

22

Design, production, repair, sell, collection, exhibiting of civil and service weapons and ammunition thereto

10

Design, production, sell and use of civil pyrotechnical agents and objects containing the agents

10

Activities in the field of space use

186

Provision of services in the field of communication

6

Educational activities

10

Activities on distribution of TV and radio channels

6

Medical activities

10

Pharmaceutical activities

10

Advocacy activities

6

Notary activities

6

Activities related to execution of executive orders

6

Audit activities 

10

Execution of works and delivery of services in the field of environment protection

50

Execution of security activities by legal entities

6

Tour operator activities

10

Activities in the field of veterinary

6

Forensic activities

6

Execution of scientific and restoration works on historical and cultural landmarks and (or) archeological works

10

Bank operations performed by*:

 

second–tier banks, branches of non-resident banks of the Republic of Kazakhstan

800

organizations performing certain types of bank operations

400

Operations of banks, branches of non–resident banks of the Republic of Kazakhstan on the implementation of professional activities in the securities market

800

Other operations carried out by banks, branches of non–resident banks of the Republic of Kazakhstan

800

Microfinance activities 30

Operations of legal entities that perform activities exclusively through exchange offices pursuant to the license of the National Bank of the Republic of Kazakhstan for exchange operations with foreign currency 

40

Activities in the field of life insurance**

500

Activities in the field of general insurance **

500

Re-insurance activities as an exclusive type of activity  

500

Re-insurance activities

200

Insurance broker activities

300

Actuary activities

10

Broker activities

30

Dealer activities

30

Activities related to investment portfolio management

30

Custodian activities

30

Transfer agent activities

10

Activities related to sales management with securities and other financial tools

10

Clearing activities on transactions with financial tools

40

Survey activities

10

Construction and installation activities

10

Project activities

10

Activities related to management of residential buildings construction through attraction of interest-holders` funds

10

Production of the State Flag of the Republic of Kazakhstan and the State Coat of Arms of the Republic of Kazakhstan 

10

Production of ethyl alcohol

3 000

Production of alcoholic beverages, except brewing products

3 000

Production of brewing products

2 000

Storage and wholesale trading of alcoholic products, except activities related to storage and wholesale trading of alcoholic products on the territory of production for each item of activity  

200

Storage and retail trading of alcoholic products, except activities related to storage and retail trading of alcoholic products on the territory of production for each item of activity that perform the following activities:

 
 

in capital, cities of republican and regional significance

100

in cities of district significance and townships

70

in rural areas

30

Production of tobacco products

500

Export and import of goods

10

Export and import of goods subject to export control

10

Delivery of services related to warehouse operations and issuance of grain vouchers

10

Activities in the field of gambling business:

 

for casinos and slot-machine parlors

3 845

for totalizer and bookmaker's offices

640

Activities in the field of commodity exchanges:

 

for commodity exchanges

10

Fee rates for issuance of duplicate license:

 

for all types of activities, except those indicates in clauses 1.51. – 1.53., 1.55. – 1.59., 1.79. – 1.80.

100% from the amount of current rate established in clause 1 of the table

for types of activities, indicated in clauses 1.51. – 1.53., 1.55. – 1.59.

10% from the amount of current rate established in clause 1 of the table

for types of activities, indicated in clauses 1.79. – 1.80.

1

Rates for re-registration of licenses:

 

for all types of licenses, except re-registration of licenses for export and import of goods, and also for export and import of goods subject to export control

10% from the amount of current rate established in clause 1 of the table

for re-registration of licenses for export and import of goods, and also for export and import of goods subject to export control

1

Source: Tax Code of RK

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