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Tax rates Printable version

Last update: 17.04.2019

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Rates of main taxes and mandatory payments

Types of taxes and payments

Rate

Base

CORPORATE INCOME TAX

1

CIT, withheld from taxable income

20%

Paragraph 1 of Article 313 of the Tax Code

2

CIT, withheld from taxable income of legal entities - producers of agricultural products, products of aquaculture (fish farming) from carrying out activities for the production of agricultural products, aquaculture products (fish farming), processing and marketing of these products of own production, as well as products of such processing

10%

Paragraph 2 of Article 313 of the Tax Code

3

CIT, withheld from the income of non-residents from sources in the Republic of Kazakhstan, as defined in subparagraphs 1) to 9), 11) to 34) of paragraph 1 of Article 644 of the Tax Code that are not related to the permanent establishment of such non-residents, as well as from income indicated in subparagraph 10) paragraph 1 of Article 644 of the Tax Code, with the exception of income indicated in subparagraphs 2) to 5) of paragraph 1 of Article 646 of the Tax Code

20%

Paragraph 4 of Article 313 of the Tax Code

Subparagraphs 1) of paragraph 1 of Article 646 of the Tax Code

4

CIT, withheld at the source of payment from the income of non-residents, on the income in the form of insurance premiums under risk insurance contracts, increment of value, dividends, fees, royalties

15%

Paragraph 4 of Article 313 of the Tax Code

Subparagraphs 2), 5) of paragraph 1 of Article 646 of the Tax Code

5

CIT, withheld at the source of payment from the income of non-residents, on the income in the form of insurance premiums under risk reinsurance contracts and from the provision of international transportation services

5%

Paragraph 4 of Article 313 of the Tax Code

Subparagraphs 3), 4) of paragraph 1 of Article 646 of the Tax Code

6

CIT from the net income of a non-resident legal entity operating in Kazakhstan through a permanent establishment

15%

Paragraph 5 of Article 313 of the Tax Code

Paragraph 1 of Article 652 of the Tax Code

7

CIT from the income of a person registered in a state with preferential taxation included in the list specified in Article 644 of the Tax Code

20%

Paragraph 4 of Article 313 of the Tax Code

Paragraph 2 of Article 646 of the Tax Code

INDIVIDUAL INCOME TAX

1

IIT at the source of payment from the income of individuals, including income of foreigners or stateless persons who are residents of the Republic of Kazakhstan

10%

Paragraph 1 of Article 320 of the Tax Code

Paragraph 1 of Article 317 of the Tax Code

2

IIT at the source of payment from the income of individuals in the form of dividends received from sources in Kazakhstan, including income of foreigners or stateless persons who are residents of the Republic of Kazakhstan

5%

Paragraph 2 of Article 320 of the Tax Code

Paragraph 1 of Article 317 of the Tax Code

3

IIN for incomes subject to taxation by an individual-resident independently

10%

Article 320 of the Tax Code

Paragraph 2 of Article 317 of the Tax Code

Paragraph 2 of Article 358 of the Tax Code

4

IIN for income of a working immigrant resident

10%

Paragraph 1 of Article 320 of the Tax Code

Paragraph 4 of Article 360 of the Tax Code

5

IIN on income of persons engaged in private practice

10%

Paragraph 1 of Article 320 of the Tax Code

Paragraph 2 of Article 365 of the Tax Code

6

IIT at the source of payment from the income of non-resident individuals, except for income from incremental value, dividends, remuneration, royalties

20%

Paragraph 1 of Article 655 of the Tax Code

Subparagraph 1 of Paragraph 1 of Article 646 of the Tax Code

7

IIT from incomes of non-resident individuals from value increment, dividends, fees, royalties

15%

Paragraph 1 of Article 655 of the Tax Code

Subparagraph 5 of Paragraph 1 of Article 646 of the Tax Code

8

IIT from the incomes of foreigners and stateless persons sent to the Republic of Kazakhstan by a non-resident legal entity whose activities do not lead to the formation of a permanent establishment in the Republic of Kazakhstan, including income determined by Article 322 of the Tax Code, received (receivable):

from activities in the Republic of Kazakhstan under an employment contract (agreement, contract) concluded with such a non-resident legal entity being an employer;

from activities in the Republic of Kazakhstan under a contract (contract) of a civil law nature concluded with such a non-resident legal entity;

from activities in the Republic of Kazakhstan in the form of material benefits received from such a non-resident legal entity in connection with activities in the Republic of Kazakhstan;

allowances paid in connection with residing in the Republic of Kazakhstan by such a non-resident legal entity

10%

Article 320 of the Tax Code

Paragraph 3 of Article 656 of the Tax Code

9

IIT for incomes of a non-resident individual received from sources in the Republic of Kazakhstan that are payable on their own

at rates determined by Article 646 of the Tax Code

Paragraph 2 of Article 658 of the Tax Code

VALUE ADDED TAX

1

VAT on the amount of taxable turnover and taxable import

12%

Paragraph 1 of Article 422 of the Tax Code

2

VAT at turnover on sales:

· Goods for export;

· International transportation services;

· Fuels and Lubricants, carried out by airports when refueling aircraft of foreign airlines performing international flights, international carriage by air;

· Goods on the territory of FEZ;

· Refined gold from raw materials of own production;

· goods of own production and unstable condensate within the framework of the subsoil use contract;

· turnover on the sale of processed products from the customer's raw materials in the territory of another member state of EAEU

0%

Paragraph 2 of Article 422 of the Tax Code

SOCIAL TAX

1

Social tax calculated by legal entities

9,5%

Paragraph 1 of Article 485 of the Tax Code

2

Social tax, calculated by individual entrepreneurs and individuals engaged in private practice, except for:

- During the period of temporary suspension of submission of tax reports;

- Individual entrepreneurs using the NDS on the basis of a simplified declaration;

- Persons who did not receive income in the reporting tax period:

 

Paragraph 2 of Article 485 of the Tax Code

for themself

2 MCI *

for an employee

1 MCI *

SPECIAL TAX REGIME

1

Based on the patent:

IIT, included in the price of the patent, with the exception of the object of taxation of persons engaged in trade activities

1%

Paragraph 2 of Article 686 of the Tax Code

2

Based on the patent:

IIT, included in the price of the patent, to the object of taxation of persons engaged in activities in the sphere of trade (with the exception of income received through non-cash settlements)

2%

Paragraph 2 of Article 686 of the Tax Code

3

Based on the simplified declaration:

1) IIT (CIT) - 1/2 of the calculated amount of taxes in the amount of 3% to the object of taxation;

2) Social tax - 1/2 part of the calculated amount of taxes in the amount of 3% to the object of taxation minus social contributions

3%

Paragraph 1 of Article 687 of the Tax Code

Paragraph 2 of Article 688 of the Tax Code

TAX ON VEHICLES

1

The tax on vehicles is calculated depending on the object of taxation

Set based on the size of the MCI *

Article 495 of the Tax Code

LAND TAX

1

Basic tax rates for agricultural land

Based on one hectare and differentiated by the quality of soils

Article 503 of the Tax Code

2

Basic tax rates for agricultural land granted to individuals

1) for an area of up to 0.50 ha inclusive - 20 tenge per 0.01 hectare;

2) for an area exceeding 0.50 hectares - 100 tenge per 0.01 hectare

Article 504 of the Tax Code

3

Basic tax rates on the land of settlements (with the exception of local areas)

Are established per one square meter of the area

Article 505 of the Tax Code

4

Basic tax rates for industrial, transport, communications, defense and other non-agricultural land located outside the settlements

Set on a per hectare basis in proportion to the bonitet score

Article 506 of the Tax Code

5

Tax rates on industrial lands located within the boundaries of settlements (including mines, quarries), except for land occupied by airfields

Charged at base rates for lands of settlements

Paragraph 1 of Article 507 of the Tax Code

Article 505 of the Tax Code

6

Tax rates on industrial lands located within the boundaries of a locality occupied by airfields

Charged at base rates for industrial, transport, communications, defense and other non-agricultural land

Paragraph 3 of Article 507 of the Tax Code

Article 506 of the Tax Code

7

Tax rates on industrial lands located within the boundaries of a settlement occupied by airports, with the exception of land occupied by airfields

Charged at base rates for lands of settlements

Paragraph 3 of Article 507 of the Tax Code

Article 505 of the Tax Code

8

Tax rates on the lands of specially protected natural territories, the forest fund and the water fund used for agricultural purposes

Charged at base rates for agricultural land

Paragraph 1 of Article 508 of the Tax Code

Article 503 of the Tax Code

9

Tax rates on lands of specially protected natural territories, forest fund and water fund granted to individuals and legal entities for use for other purposes than agricultural

Charged at base rates for industrial, transport, communications, defense and other non-agricultural land

Paragraph 2 of Article 508 of the Tax Code

Article 506 of the Tax Code

10

Tax rates on the land of settlements, allocated for gas stations, car parkings (parking lots)

Charged at base rates for lands of settlements

Paragraphs 1 and 3 of Article 509 of the Tax Code

Box 3 of the Table of Article 505 of the Tax Code

11

Tax rates on the land of settlements occupied by the casino

Charged at base rates for lands of settlements

Paragraph 2 of Article 509 of the Tax Code

Article 505 of the Tax Code

PROPERTY TAX

1

Property tax, calculated by legal entities

1,5%

Paragraph 1 of Article 521 of the Tax Code

2

Property tax, calculated by individual entrepreneurs and legal entities that apply the STR on the basis of a simplified declaration

0,5%

Paragraph 2 of Article 521 of the Tax Code

3

Property tax, calculated by:

1) non-profit organizations, with the exception of religious associations and non-profit organizations specified in clause 4 of Article 289 of the Tax Code;

2) organizations that carry out activities in the social sphere;

3) organizations, the main activity of which is the performance of works (rendering services) in the field of library services;

4) legal entities on the objects of reservoirs, hydro-units, state-owned and financed from the budget;

5) legal entities on the objects of irrigation and drainage facilities used for irrigation of lands of legal entities - agricultural producers and peasant or farm households;

6) legal entities on drinking water supply facilities;

7) management companies of FEZ - for objects of taxation for five tax periods, including the tax period in which the tax liability for the relevant facility arose (with the exception of the management company FEZ "National Industrial Petrochemical Technopark");

8) "National Industrial Petrochemical Technopark" management company of FEZ - for objects of taxation for ten tax periods, including the tax period in which the tax liability for the relevant facility arose;

9) legal entities on the runways at aerodromes and airport terminals, with the exception of runways at aerodromes and airport terminals in the cities of Astana and Almaty.

10) technological parks for objects used in the implementation of their core business;

11) organizations that carry out activities for the organization and holding of an international specialized exhibition on the territory of the Republic of Kazakhstan;

0,1%

Paragraph 3 of Article 521 of the Tax Code

4

Property tax, calculated by:

1) autonomous educational organizations;

2) organizations that carry out activities in the territories of FEZ

0%

Paragraph 5 of Article 521 of the Tax Code

5

The property tax calculated by legal entities defined in the list approved by the authorized state body that administers and intersectoral coordination in the sphere of housing relations in agreement with the authorized body in the field of tax policy

Depending on the value of objects of taxation

Paragraph 6 of Article 521 of the Tax Code

Article 531 of the Tax Code

FOR INFORMATION:

* Monthly calculation index as of January 1, 2018 = 2 525 tenge

* Minimum wage as of January 1, 2018 = 42 500​ tenge

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