IRP rates. What is provided for in the new Tax Code?
The new Tax Code introduces a progressive IRP rate.
For an employee's annual income exceeding 8,500 MCI (33.4 million tenge), the rate will be 15%.
For income in the form of dividends up to 230,000 MCI - 5% and over this limit - the amount of tax on the taxable income in the amount of 230,00-fold MCI + 15% of the amount exceeding it.
For income of individual entrepreneurs who apply the general established taxation procedure:
up to 230,000-fold MCI - 10% and over this limit - the amount of tax from the taxable income in the amount of 230,00-fold MCI + 15% of the amount exceeding it.
For the income of individuals engaged in private practice - 9%;
For the income of KFH on the production, sale or processing of agricultural products of their own production - 3% (previously there was a reduction of IPN by 70%).
Should an individual entrepreneur keep accounting records when carrying out activities under a simplified declaration?
Based on the provisions of the Law "On Accounting and Financial Reporting" Individual entrepreneurs have the right not to keep accounting records (except for compiling and storing primary documents) and financial reporting if the following conditions are met: 1) apply a special t...
Are there any reduced transport tax rates for older cars?
Yes, for passenger cars that are more than - 10 years old, a correction factor of 0.3 is applied. - 20 years old, a correction factor of 0.5 is applied.
What are the new provisions for social tax?
The new Tax Code provides for the elimination of the relationship between social tax and social contributions. Therefore, a separate social tax rate of 6% has been established. A different social tax rate has been established (previously, the IPN rate was reduced by 70%) for: - a...
How will the situation with the recall of the FNO be handled in 2026, and will there be an opportunity to adjust the amounts indicated in the reports?
Corrections to previously submitted reports are only possible through additional tax reporting or notification reporting. If a taxpayer fails to submit a report on time, the tax authorities' system will automatically generate a zero report for that period (provided that the taxpa...
: In what cases can a VAT payer deregister?
A payer deregisters as a VAT payer in the event of: - transition from the general established taxation procedure to a special tax regime; - termination of activity or liquidation. Starting from 2026, the right of a taxpayer to voluntarily deregister for VAT in the event of not ex...
What is the threshold for mandatory VAT registration in 2026?
The turnover threshold for VAT registration is 10,000 times the monthly calculation index (4325*10,000= 43,250,000 tenge).
I want to sell an apartment that I purchased in 2025 in 2026 due to an expansion. The sale will take place exactly one year later, and I want to know if there will be any tax obligations.
In the case of the sale of real estate that was purchased and registered in 2025 and is sold one year or more after the date of state registration, there is no income from capital gains. However, changes have been made to the registration of real estate that was registered after...
Conditions for applying a special tax regime based on a simplified declaration in 2026?
Special tax regime based on a simplified declaration may be applied by individual entrepreneurs and legal entities-residents of the Republic of Kazakhstan, which meet the following conditions: 1) whose maximum income for a calendar year does not exceed 600,000 times the monthly c...
