Answer:

The basic CPN rate remains at 20%.

For the banking sector, the rate will be 25%, with the exception of lending to business entities (20%). At the same time, the procedure for determining taxable income for banking activities carried out by second-tier banks is established by the National Bank in coordination with the authorized body in the field of tax policy and the authorized body.

It also provides for the calculation and payment of CPI for the activities of the slot machine room, the sweepstakes and the bookmaker's office at an increased CPI rate of 25%, along with maintaining the current procedure for taxation on gambling.

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

For agricultural producers, the rate remains at 3%.

The rate for agricultural cooperatives is 6%.

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1068572?lang=kk