In accordance with the Tax Code of the Republic of Kazakhstan, signed by the Head of State on July 18, 2025 and entering into force on January 1, 2026, a number of amendments have been introduced to the calculation and payment of corporate income tax (CIT).

     Corporate income taxpayers are legal entities that are residents of the Republic of Kazakhstan, as well as non-resident legal entities conducting activities in the Republic of Kazakhstan through a permanent establishment or receiving income from sources within the Republic of Kazakhstan.

     State institutions are not considered CIT payers.

     State secondary education institutions have been removed from the list of non-CIT payers.

     Differentiated corporate income tax rates have been introduced:

     20% - general rate applied to taxable income, except for specific activities;

     25% - for banking activities (excluding business lending) and gambling;

     3% - for the production and processing of agricultural and aquaculture (fish farming) products, and the sale of processed products by legal entities engaged in these activities;

     6% - for the activities of agricultural cooperatives, excluding those specified above;

     5% in 2026 and 10% starting from January 1, 2027 for organizations engaged in the social sector, excluding non-profit organizations.

     An obligation has been introduced to determine and maintain separate tax accounting for activities subject to different CIT rates.

    The threshold of total annual income, taking into account adjustments for the previous tax period, above which there is an obligation to calculate and pay advance payments, has been increased from 350,000 MCI to 600,000 MCI.

     The calculation of advance payments prior to submitting the tax return has been eliminated. Advance payments for the first quarter will now be calculated by the state revenue authorities (at 1/12 of the amount of advance payments for the previous tax period).

Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1103583?lang=kk