№

Types of taxes and payments

Rate

Grounding

CORPORATE INCOME TAX

1

CIT, withheld from taxable income

20%

Clause 1, 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%

Clause 1-1, Article 313 of the Tax Code

Subclauses 4 and 5, Article 223 of the Tax Code

CIT withheld from taxable income, except income of non-residents obtained from sources in the republic of Kazakhstan

4

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%

Clause 4, Article 313 of the Tax Code

Subclauses 1) of Clause 1, 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 insurance contracts, increment of value, dividends, fees, royalties

15%

Clause 4, Article 313 of the Tax Code

Subclauses 2) and 5) of Clause 1, Article 646 of the Tax Code

6

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%

Clause 4, Article 313 of the Tax Code

Subclauses 3), 4) of Clause 1, Article 646 of the Tax Code

7

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

15%

Clause 5, Article 313 of the Tax Code

Clause 1, Article 652 of the Tax Code

8

CIT from the income of an individual registered in a country with concessional taxation and included into the list provided for by the Article 644 of the Tax Code

20%

Clause 4, Article 313 of the Tax Code

Clause 2, Article 646 of the Tax Code

9

CIT withheld at a source of payment  for income from   value increment during disposition of shares issued by legal entities indicated in Subclause 6) of Clause 1, Article 293 of the Tax Code, equity interest in legal entities indicated in Subclause 6) of Clause 1, Article 293 of the Tax Code, and also dividends obtained from legal entities indicated in Subclause 6) of Clause 1, Article 293 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%

Clause 1, Article 320 of the Tax Code

Clause 1, 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 the Republic of Kazakhstan and abroad, including from the income of foreigners or stateless persons who are residents of the Republic of Kazakhstan

5%

Clause 2, Article 320 of the Tax Code

Clause 1, 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

Clause 2, Article 317 of the Tax Code

Clause 2, Article 358 of the Tax Code

4

IIN for income of a working immigrant resident

10%

Clause 1, Article 320 of the Tax Code

Clause 4, Article 360 of the Tax Code

5

IIN on income of persons engaged in private practice

10%

Clause 1, Article 320 of the Tax Code

Clause 2, Article 365 of the Tax Code

Clause 1, Article 320 of the Tax Code

Article 366 of the Tax Code

7

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

20%

Clause 1, Article 655 of the Tax Code

Subclauses 1 of Clause 1, Article 646 of the Tax Code

8

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

15%

Clause 1, Article 655 of the Tax Code

Subclauses 5 of Clause 1, Article 646 of the Tax Code

9

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

Clause 3, Article 656 of the Tax Code

10

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

Clause 2, Article 658 of the Tax Code

11

IIT for SAP payer from the sum of single aggregate payment amounting to:

• 1-fold amount of MCI: in cities of republican and regional significance, capital;
• 0.5-fold amount of MCI*: in other localities

VALUE-ADDED TAX

1

VAT on the amount of taxable turnover and taxable import

12%

Clause 1, Article 422 of Tax Code

VAT for turnover of the following:

• goods for export;
• international transportation services;
• POL, activities executed by the airports when fuelling aircrafts of foreign air companies performing international flights, international aircraft operations;
• goods on the territory of SEZ;
• fine gold out of in-house production raw materials;
• own-produced goods and unstabilized condensate under subsoil use contract;
• turnover of goods provided for by the Article 393 of the Tax Code

SOCIAL TAX

1

Social tax calculated by legal entities.

If a taxation subject amounts to from 1 KZT to 1 minimum salary** per calendar month, then a taxation subject is determined based on a such minimum salary amount.

9,5%

Clause 1, 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.

Clause 2, Article 485 of the Tax Code

for themself

2 MCI *

for an employee

1 MCI *

SPECIAL TAX REGIME

1

STR based on the patent:

IIT, included in the price of the patent

1%

Clause 2, Article 686 of the Tax Code

2

STR 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

2%

Clause 2, Article 686 of the Tax Code

3

STR with application of a fixed deduction:

CIT for a taxation subject, except of CIT for net income and CIT withheld from the source of payment stipulated by Clause 1, Article 695 of the Tax Code

20%

Clause 1, Article 695 of the Tax Code

Clause 1, Article 313 of the Tax Code

CIT withheld from the taxable income of legal entities producing agricultural products, aquaculture (fish farming) products, which is generated from execution of activities for production of agricultural products, aquaculture products (fish farming), processing and sale of the above own-produced products as well as products of such processing to a taxation subject provided for by Clause 1, Article 695 of the Tax Code

Clause 1, Article 695 of the Tax Code

Clause 2, Article 313 of the Tax Code

IIT, except of IIT withheld from a payment source, for a taxation subject provided for by Clause 2, Article 695 of the Tax Code

Clause 2, Article 695 of the Tax Code

Clause 1, Article 320 of the Tax Code

STR for retail sales tax:

CIT (IIT), except of taxes withheld from a payment source, for a taxation subject provided for by section 7 “CIT” or section 8 “IIT” of the Tax Code

5

STR for farm enterprises

Single land tax calculated for a taxation subject provided for by Article 703 of the Tax Code

TAX ON VEHICLES

1

Tax on vehicles is calculated depending on a taxation subject

Under rates set in MCI*

Article 495 of the Tax Code

LAND TAX

1

Basic tax rates for agricultural land: