The new Tax Code does not contain an article similar to Article 239 of the current Tax Code on income from the operation of social facilities. How will such income be taxed from 2026?

The new Tax Code does not contain an article similar to Article 239 of the current Tax Code on income from the operation of social facilities. How will such income be taxed from 2026?

16.09.2025 12:30:54 881

Answer:

The new Tax Code does not have separate rules and does not provide for separate tax accounting for income from the operation of social facilities, respectively, the general taxation procedure is applied.

That is, if there is income from the operation of social facilities (even insignificant ones), the entire amount of expenses aimed at obtaining such income will be deductible.

 

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1068658?lang=kk