What CIT rates are stipulated in the new Tax Code??

Answer:

The basic CIT rate remains at 20%.

For the banking sector, the rate will be 25%, except for lending to business entities, for which the rate is 20%. The procedure for determining the taxable income of second-tier banks is established by the National Bank in coordination with the authorized bodies in the field of tax policy.

An increased CIT rate of 25% is also proposed for slot machine rooms, sweepstakes, and bookmaker's offices, while maintaining the current procedure for gambling taxation.

For the social sphere (including education and medicine) a phased increase in the rate is proposed: 5% from 2026 and 10% from 2027.

For agricultural producers, the rate remains at 3%.

 For agricultural cooperatives, it is 6%.

Is the taxation procedure preserved for non-profit organizations? Can such organizations exempt their income from taxation?

Answer:

There are two tax options for non-profit organizations (NPOs) that provide for tax exemption.

The first option is that if an NPO meets the two conditions established by the law on NPOs (it does not distribute net income and is not established for the purpose of generating income), then such an NPO excludes certain specific incomes from compound annual return for the purposes of the CIT. These incomes include contributions, deposits, income from state social orders, remuneration for deposits, exchange rate differences, gratuitously received property, and contributions from APOs and condominiums.

The second option is that if an NPO meets the concept of an organization operating in the social sphere, then it can reduce its calculated CIT by 100%.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1066634?lang=kk