Entrepreneur Code of the Republic of Kazakhstan

On July 18 , 2025 , a new Tax Code was adopted , which provides for a number of changes in the registration procedure for value- added tax ( VAT ) payers . The new procedure came into force on January 1 , 2026 . The main change is lowering the threshold to 10,000 MCI As before , taxpayers who wish to voluntarily register for VAT can do so until the turnover threshold is reached . At the same time, persons who are exempt from VAT registration will not be able to voluntarily register for VAT . Who should be a VAT payer and who is exempt Taxpayers whose turnover exceeds the maximum turnover threshold during a calendar year are subject to mandatory registration of a VAT payer . From 2026 , the maximum turnover threshold is 10,000 MCI ~ 43,250,000 tenge ( MCI 2026 - 4325 tenge ) . Such a threshold for VAT registration is set only for taxpayers who apply the generally established taxation procedure . Exempt from VAT registration : government agencies ; branches ; individuals engaged in private practice ( lawyers , CSOs , notaries , professional mediators ) ; all taxpayers applying special tax regimes ; individuals who are not sole proprietors . Taxpayers whose turnover does not exceed 43,250,000 tenge , i.e. 10,000 MCI , are also exempt from VAT registration . It should be noted that , unlike the current norms , taxpayers have the opportunity to work in a simplified tax regime within the annual turnover for the application of special tax regimes , and this 2.6 billion tenge , without VAT registration ( 600,000 MCI ) .

In accordance with Article 382 of the Tax Code of the Republic of Kazakhstan , the property income of an individual subject to taxation includes : 🔹 income from the cost increase ; 🔹 income earned by an individual who is not an individual entrepreneur from renting property to persons who are not tax agents . 📌 The income from the increase in value arises in the following cases : ✔ ️ the sale of property by an individual ; transfer of property as a contribution to the authorized capital of a legal entity ; assignment of the right of claim , including under the agreement on equity participation in housing construction . The income from the increase in value is determined in the tax period in which the specified cases occurred . Citizens are advised to fulfill their tax obligations in a timely manner and take into account the requirements of the tax legislation of the Republic of Kazakhstan . Department of on-camera monitoring

Taxpayers - resident legal entities of the Republic of Kazakhstan, non-resident legal entities carrying out activities in the Republic of Kazakhstan through a permanent establishment. Not taxpayers - state institutions. (Article 236 of the Tax Code of the Republic of Kazakhstan) CIT rate - 20% (Article 357 of the Tax Code of the Republic of Kazakhstan) Banking activities (except business lending) - 25% Gambling business - 25% Social sphere (education, healthcare) - 5% (in 2026), 10% (from January 1, 2027) Producers of agricultural products - 5% Agricultural cooperatives - 6% Investment tax preferences are applied at the taxpayer's choice and consist of including deductible expenses in the initial cost of the preference object (Article 283 of the Tax Code of the Republic of Kazakhstan). Fixed assets classified as preference objects include: - buildings; - structures; - machinery; - equipment; - software products. Deduction of subsequent expenses (repair) The taxpayer, at their choice, deducts the amount of subsequent expenses incurred in the tax period for registered assets: - deductions; - to increase the carrying amount of the object or restoration. Accounting does not recognize income or expenses in the form of amounts payable/receivable in tenge due to changes in the market value of currency or liabilities, or indexation (adjustment). Indexation is not included in deductions for taxpayers carrying out activities under PSA (Article 257 of the Tax Code of the Republic of Kazakhstan). Taxation of organizations of persons with disabilities (Article 331 of the Tax Code of the Republic of Kazakhstan) The average annual number of persons with disabilities is at least 51% of the total number of employees; Expenses for remuneration of persons with disabilities constitute at least 51% of total labor costs; 90% of income from the sale of goods, performance of work, provision of services is received with the participation of employees who are persons with disabilities. Corporate Income Tax Reduction (Article 256 of the Tax Code of the Republic of Kazakhstan) If the number of employees who are persons with disabilities is from 3 to 10, the calculated corporate income tax is reduced by 50%; If the number of employees who are persons with disabilities is 10 or more, the calculated corporate income tax is reduced by 100%. Department of on-camera monitoring

18 июля 2025 года принят новый Налоговый кодекс, который предусматривает ряд изменений по порядку постановки на регистрационный учет плательщиков налога на добавленную стоимость (НДС). Новый порядок вступил в силу с 1 января 2026 года. Основное изменение снижение порога до 10 000 МРП Как и раньше, налогоплательщики, желающие осуществить добровольную постановку на регистрационный учет по НДС, могут это делать до достижения предельного порога оборота. При этом добровольно встать на регучет по НДС не смогут лица, освобожденные от постановки на НДС. Кт о должен быть плательщиком НДС и кто освобожден Обязательной постановке на регистрационный учет плательщика НДС подлежат налогоплательщики, в течение календарного года оборот которых превышает предельный порог оборота. С 2026 года предельный порог оборота составляет 10 000 МРП ~ 43 250 000 тенге (МРП 2026г. - 4325 тенге ) . Такой порог для постановки на учет по НДС установлен только для налогоплательщиков, применяющих общеустановленный порядок налогообложения . Освобождены от постановки на регучет по НДС: госучреждения; филиалы; лица, занимающиеся частной практикой (адвокаты, ЧСИ, нотариусы, профессиональные медиаторы) ; все налогоплательщики, применяющие специальные налоговые режимы ; физические лица, не являющиеся ИП. Также освобождены от постановки на регистрационный учет по НДС налогоплательщики, обороты которых не превышают 43 250 000 тенге тенге, те есть 10 000 МРП. Необходимо отметить, что в отличие от текущих норм , для налогоплательщиков имеется возможность работать в упрощенном налоговом режиме в пределах годового оборота для применения специальных налоговых режимов, а это 2,6 млрд. тенге, не вставая на учет по НДС ( 600 000 МРП).