The new Tax Code lacks an article similar to Article 239 of the current Tax Code regarding income from the operation of social infrastructure facilities. How will such income be taxed starting from 2026?

Answer:
The new Tax Code does not contain separate provisions and does not provide for separate tax accounting for income from the operation of social infrastructure facilities; accordingly, the general taxation procedure applies.
That is, if there is income from the operation of social infrastructure facilities (even minor), the entire amount of expenses aimed at obtaining such income will be deductible.

Is the taxation procedure for non-profit organizations preserved? Can such organizations exempt their income from taxation?

Answer:
For non-profit organizations (NPOs), two taxation options are provided, which allow for tax exemption.
The first option – if an NPO meets two conditions established by the law on NPOs (does not distribute net income and does not have the goal of generating income), then such an NPO, for Corporate Income Tax (CIT) purposes, excludes specific types of income from Total Annual Income, meaning they are not taxed (contributions, donations, income from state social orders, deposit interest, foreign exchange gains, property received free of charge, contributions from Homeowners' Associations and Condominium Associations).
The second option – if an NPO meets the definition of an organization operating in the social sphere, then such an NPO reduces the calculated CIT by 100%.

Source : https://www.gov.kz/memleket/entities/kgd-zko/press/news/details/1153842?lang=kk