Starting fromJanuary1, 2026, the newTaxCode of the Republic of Kazakhstanprovides for changesin the procedure for calculatingfeesfor the use of landplots by subsurface users.
Inparticular, the rates of paymentforsubsurfaceplotsgrantedon the basis of a licenseforexploration of solidminerals have been changed. The amount of the feenowdependson the validity period of the licenseand the number of blocks:
from the 1st to the 36th month - from 15 to 40 MCI per block.;
from the 37th to the 60th month – from 23 to 60 MCI per 1 block;
from the 61st to the 84th month – from 32 to 80 MCI per block
from the 85thmonthonwards–from60to100MCIperblock.
According to Article621 of the TaxCode, the fee is calculatedin the MCIestablishedonJanuary1 of the taxperiodforeachblockprovidedunder the license.
A blockis a territoryforwhich, inaccordancewith the legislation of the Republic of Kazakhstanonsubsoilandsubsoil use, a licenseforexplorationorextraction of solidminerals has been issued.Eachblockhas its identifyingcoordinatesand an individualcodeassigned to it by the authorizedbodyfor the study of the subsurface.
Thus, the feeincreasesasthelicenseperiodand the number of blocks increase.
When calculating fees for subsurface users, it is necessary to take into account the license period, the number of blocks and the corresponding rate in MCI, established by Article 621 of the Tax Code.