The Regional Communications Service held a briefing on "Changes in the Tax Code on Corporate Income Tax (CPN) and Individual Income Tax (FPI)."

During the briefing, Bauyrzhan Shaikenov, Deputy Head of the Department of State Revenues for the Akmola Region, recalled that the new Tax Code will come into effect on January 1, 2026.

The speaker noted that payers of CPN are legal entities - residents of the Republic of Kazakhstan, as well as legal entities - non-residents, operating in the Republic of Kazakhstan through a permanent institution or receiving income from sources in the Republic of Kazakhstan.

Public institutions are not payers of CPN.

State educational institutions of secondary education are excluded from non-payers of CPN.

Differentiated CIT rates established

The total CIT rate is set at 20% of taxable income (GCD), excluding certain activities:

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

3% - from activities for the production of agricultural products, aquaculture products (fish farming), as well as the processing of these products of their own production and the sale of products of such processing received by legal entities - producers of agricultural products, aquaculture products (fish farming);

6% - from the activities of agricultural cooperatives, except for those corresponding to subparagraph 1) which are indicated above;

5% - in 2026, 10% - from January 1, 2027 - in the social sphere, except for non-profit organizations.

For convenience and simplicity, as well as in order to specify the types of income and deductions, the structure of the CPN section has been changed, which will allow the application of appropriate standards for a specific type of activity and type of deduction.

Income and economic benefits not included in total annual income (CAGR) are divided into separate items.

Separate article on taxation of organizations of persons with disabilities

There is a separate article on taxation of CIT of organizations of persons with disabilities (Article 331. Taxation of organizations of persons with disabilities).

At the same time, such an organization for tax purposes will be recognized as legal entities (the reporting tax period, as well as the tax period preceding the reporting tax period) corresponding to the following conditions:

- the average annual number of persons with disabilities is at least 51 per cent of the total number of employees;

- expenses on remuneration of persons with disabilities for the year make up at least 51 percent of the total expenses on remuneration.

A decrease in the amount of calculated CIT by such organizations is possible if the following conditions are met:

- 90% of income is received (is subject to receipt) from the sale of goods, performance of works, provision of services with the participation of persons with disabilities who are employees of such an organization, and the direction of income received to carry out the activities of such an organization (income received from renting property (rent) is not taken into account);

- persons with disabilities who are employees of the organization of persons with disabilities are not in labor relations with other organizations of persons with disabilities.

The reduction in the amount calculated by CIT by such organizations will depend on the number of employees who are persons with disabilities during the reporting tax period:

- by 50% - with a number of 3 to 10 employees who are persons with disabilities;

- 100% - when the number of employees is 10 or more.

PPI structure was changed. In order to simplify the fulfillment of tax obligations under PPI by individuals, a separate Section is independently provided with the division of income exempt from taxation, subject to taxation independently and at the source of payment.

Differentiated FPI rates are provided depending on the type of income received. Comprehensive answers were given to the journalists' questions asked during the briefing.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1114122?lang=kk