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What you should know before starting business in Kazakhstan?

Kazakhstan, being the young developing country, has always ...

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Taxation

The underlying taxes of the Republic of Kazakhstan are as following:

Corporate Income Tax (CIT)
Personal Income Tax (PIT)
Value Added Tax (VAT)
Excise taxes
Social tax

Vehicle tax
Land tax
Property tax
Export rent tax

There is also taxation of subsoil users which contain of the following taxes and special charges:

a) Special charges of subsoil users:

Subscription bonus,

Commercial discovery bonus,

Payment on reimbursement of past costs;

b) Mineral Extraction Tax;
c) Excess profit tax.

№

Type of tax

Tax rate

Notes on tax rates

Corporate Income tax

1	CIT not withheld at source of payment Clause 1 Art. 147 of Tax Code	20%	As per. Art. 4 of the Legislation of RK «Оn enactment of the Tax Code» dated 10 December 2008 № 100-IV the following rates of CIT are applicable: 1) From 1 January 2009 till 1 January 2013 at the rate of 20 %; 2) From 1 January 2013 till 1 January 2014 at the rate of 17,5 %.
2	CIT for legal entities - growers of agricultural products If such revenue is gained from carrying out of activities on manufacture of agricultural products, manufacture of products of bee-farming as well as processing and realization of the indicated products of own production	10%	In compliance with a new edition by the Legislation of RK dated 16.11.2009 № 200-IV is enacted from 1 January 2010 Clause 2 Art.147 of the Tax Code
3	CIT withheld at source of payment from residents` income Clause 3 Art. 147 of the Tax Code	15%	Validity of Clause 3 Art, 147 has been suspended till 1 January 2014 in accordance with Art. 5 of the Legislation of RK dated 10 December 2008 № 100-IV. As per Art. 5 of Legislation of RK «Оn enactment of the Tax Code» dated 10 December 2008 № 100-IV, in compliance with adjustments and additions in accordance with the Legislation of RK dated 16.11.09. № 200-IV, a CIT rate withholding at source of payment at rate of 15% is applicable till 1 January 2014
4	CIT withheld at source of payment from non-residents` income, defined in accordance with Art. 192 of Tax Code not connected with permanent establishment of such non-residents	From 5 % to 20 %	1) Incomes, defined in Art.192 of the Tax Code, exclusive below mentioned income at rate of 20% (till 1 January 2013 in accordance with Art. 6 of the Legislation of RK «Оn enactment of the Tax Code» dated 10 December 2008 № 100-IV); 2) Income of the person registered in the country with privileged taxation – 20%; 3) Insurance premiums under risks insurance agreements – 10 % (in accordance with Art. 17 of the Legislation of RK «Оn enactment of the Tax Code» dated 10 December 2008 № 100-IV); 4) Insurance premium under risks reinsurance agreements – 5 %; 5) Income from rendering of transportation services in international transportations- 5%; 6) Income from capital gain, dividends, interest, royalty – 15%
5	In addition to CIT net income of the legal entity – non-resident operating in the Republic of Kazakhstan through permanent establishment	15%	Clause 5 Art. 147 of Tax Code

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Personal Income Tax

6	Personal Income Tax	10%	Art 158 of Tax Code
7	PIT to income in the way of dividends gained from the sources in the Republic of Kazakhstan and outside of Kazakhstan	5%	Art. 158 of Tax Code

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Value Added Tax

Value added tax

12%

Art. 268 of Tax Code

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Social Tax

9	Social tax for legal entities –residents, for legal entities-non-residents operating through permanent establishment Art. 358 of the Tax Code	11%	Fixed rate
10	Specialized organizations where disabled persons with disorder of supporting-motor apparatus, hearing loss, loss of speech and eyesight are operating	4,5%	In case of compliance with terms of Clause 3 Art. 135 of Tax Code
11	Individual entrepreneurs operating in accordance with the standard procedure, private notary, advocates	2 MCI for oneself, 1 MCI for each employee
12	Individual entrepreneurs applying special tax regime for farm enterprise	20 % from 1 MCI	Social tax is calculated for each employee as well as the head and full-aged members of farm enterprise on a monthly basis. Obligations for full-aged members of farm enterprises on calculation and settlement of social tax raises from the beginning of a calendar year, following after the year of their becoming full – age.

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Social contributions

Calculated amount of social tax is due to be reduced to the amount of social contributions calculated in accordance with the Legislation of RK “On obligatory social insurance”.

In excess of the amount of social contributions over the amount of social tax the amount of social tax will be equal to 0

In accordance with Art. 14 of the Legislation of RK dated 25 April 2003 № 405-II «On obligatory social insurance»

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Special tax regime

14	For individuals of small business on the basis of simplified Declaration	3%	1) Personal Income Tax – at rate of 1/2 share of patent cost; 2) Social tax – at rate of 1/2 share of patent cost minus social contributions calculated in accordance with the Legislation of RK “On obligatory social insurance”
15	For individuals of small business on the basis of patent	2%

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