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