CPN for large business entities from 2026: what is important to know
The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan explains the changes that will take effect on January 1, 2026.
Where is the CPN credited?
According to the new Budget Code of the Republic of Kazakhstan, the corporate income tax on large businesses will be credited to the republican budget from 2026.
Budget Classification Code (KBK)
Income from CPN from large business entities is subject to crediting to:
KBK 101110
(corporate income tax on legal entities that are large business entities, with the exception of organizations in the oil sector).
Changes in advance payments for KPN
Due to the introduction of the new Tax Code, the procedure for calculating advance payments under the CPI has been changed.
The SRS threshold has been increased, at which the obligation to calculate and pay advance payments arises:
previously — 350,000 MCI
starting in 2026 — 600,000 MCI
 List of large business entities
It was formed in accordance with the legislation of the Republic of Kazakhstan in the field of entrepreneurship and sent to the state revenue authorities.
What is important for taxpayers to do?
Take into account the new rules for crediting KPN
It is correct to specify KBK 101110 when paying taxes
Monitor changes in advance payments
The state revenue authorities carry out explanatory work with taxpayers to ensure the correct and timely receipt of the CPN in the republican budget.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1139742?lang=kk