Tax rates

№

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:

• for lands of steppe and dry steppe zones;
• for lands of semi-desert, desert and piedmont -desert zones

Per one hectare with differentiation by soil quality.

Set in proportion to ball-bonitet

Article 503 of the Tax Code

2

Basic tax rates on the land of settlements 

Are established per one square meter of the area

Article 505 of the Tax Code

4

Basic tax rates on land outside settlements provided for defense needs, temporarily not used for defense needs and provided for agricultural purposes to other land users

Clause 3, Article 506 of the Tax Code

Article 503 of the Tax Code

5

Clause 4, Article 506 of the Tax Code

Article 503 of the Tax Code

6

Tax rates for industrial lands (including mines, quarries), except of industrial lands, located within the boundaries of a settlement and occupied by aerodromes

Set per one square meter

Clauses 1 and 2, Article 507 of the Tax Code

Article 505 of the Tax Code

7

Tax rates for industrial lands occupied by aerodromes and located within the boundaries of a settlement

Set per one hectare in proportion to ball-bonitet

Clause 3, Article 507 of the Tax Code

Article 506 of the Tax Code

8

Tax rates for industrial lands located within the boundaries of a settlement, occupied by airports, except of lands occupied by aerodromes

Set per one square meter

Clause 3, Article 507 of the Tax Code

Article 505 of the Tax Code

9

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

Set in proportion to ball-bonitet

Clause 1, Article 508 of the Tax Code

Article 503 of the Tax Code

10

Tax rates for lands of specially protected natural areas, forest resources and water resources provided to individuals and legal entities for the purposes other than agricultural ones

Set in proportion to ball-bonitet

Clause 2, Article 508 of the Tax Code

Article 506 of the Tax Code

11

Tax rates for the lands in settlements allocated for gas stations, parking lots (parking)

Subject to taxation at basic rates for settlement lands, 10-fold increase

Clauses 1 and 3, Article 509 of the Tax Code

Column 3 of the table, Article 505 of the Tax Code

12

Tax rates for lands in settlements occupied by casinos

Subject to taxation at basic rates for settlement lands, 10-fold increase

Clause 2, Article 509 of the Tax Code

Article 505 of the Tax Code

PROPERTY TAX

1

Property tax, calculated by legal entities

1,5%

Clause 1, 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%

Clause 2, 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) by legal entities on runways at airfields and airport terminals, with the exception of runways at airfields and terminals of airports in Nur-Sultan and Almaty;

8) technological parks for the facilities used in the implementation of their main activity.

0,1%

Clause 3, Article 521 of the Tax Code

4

Property tax calculated on taxation subjects transferred for use, trust management or lease by legal entities provided for by Clause 3, Article 521 of the Tax Code

5

Property tax, calculated by:

1) autonomous educational organizations;

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

0%

Clause 5, Article 521 of the Tax Code

6

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

Clause 6, Article 521 of the Tax Code

Article 531 of the Tax Code

SOCIAL DEDUCTIONS

Social deductions for the participants of the compulsory social system: by subject of social deductions but no less than 3.5% from 1 minimum salary** and no more than 3.5% from 7-fold minimum salary**

Social deductions for individuals performing activities in private practice, individual entrepreneurs and farm enterprises applying STR:

• for oneself: from a sum of income set by those individuals but no less than 3.5% from 1-fold minimum salary and no more than 3.5% from 7-fold minimum salary;
• for employees: from expenses related to salaries provided to employees as income, except of income which is not used for payment of social deductions to the Fund but no less than 3.5% from 1 minimum salary** and no more than 3.5% from 7-fold minimum salary**

MANDATORY PENSION CONTRIBUTIONS

MPC out of monthly income accepted for calculating pension contributions but not exceeding 50-fold amount of a minimum salary**. At the same time, the maximum total annual income should not exceed 12 times the 50-fold minimum salary**

MPC for recipients of social benefits in case of loss of income due to caring for a child upon reaching the age of one year from the income considered as the subject of social contributions calculation

MPC in one`s own favor from an income received but not less than 1 minimum salary ** and not more than 50-fold minimum salary ** for individuals engaged in private practice, individual entrepreneurs

MPC from 1 minimum salary ** and no more than 50-fold minimum salary** for farm enterprises applying STR, in favor of an adult member (participant) and head of a farm enterprise

MPC for income obtained by individuals based on civil contracts but no more than 50-fold minimum salary** (except of the case provided for by subclause 5) of Clause 2, Article 24 of the Law)

3) those who work outside RK.

MPC in one`s own favor for individuals-payers of single aggregate payment:

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

MANDATORY PROFESSIONAL PENSION CONTRIBUTIONS

DEDUCTIONS AND CONTRUBUTIONS FOR MANDATORY SOCIAL HEALTH INSURANCE

Deductions by employers for a contribution subject that are due to be paid to the social health insurance fund but should not exceed 10-fold minimum salary**

Clause 1, Article 27, Clause 3, Article 29 of the Law of RK as of November 16, 2015 No. 405-V “On Mandatory Social Health Insurance”

Contributions made by individual entrepreneurs, individuals engaged in private practice, from a calculation subject in the amount of 1.4-fold minimum salary**

Contributions made by independent payers, as well as individuals engaged in private practice who have suspended submission of tax returns, and individual entrepreneurs who have suspended submission of tax returns or recognized as inactive, from a calculation subject in the amount of 1-fold minimum salary**

State contributions payable to the social health insurance fund from a subject of state contributions calculation not exceeding 10-fold minimum salary**

Contributions of individuals-payers of single aggregate payment:

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