Amendments to the corporate income tax (CIT) will come into force on January 1, 2026.

CIT rates:

• The base rate is 20% (unchanged).

• Reduced rates:

• agricultural producers and aquaculture — 3% (previously 10%);

• agricultural cooperatives — 6% (previously 10%);

• social sphere (except NPOs) — 5% in 2026, 10% in 2027.

• Increased rates:

• banks (except business lending) — 25%;

• gambling business — 25%.

Advance payments:

• Calculated by the tax authorities for the first quarter.

• Payment — monthly for 1/12 of the amount for the previous period.

• The income threshold for exemption has been increased to 600,000 MCI (previously 325,000 MCI).

• Certain categories (onshore gas projects, NPOs, organizations of persons with disabilities — subject to conditions) are exempt.

• Companies in the digital assets sector are required to pay advances.

Additionally:

• The costs of transactions with those who apply the STR on the basis of a simplified declaration are not deductible.

• For organizations with disabilities, it is planned to reduce the CIT by 50% or 100%, depending on the number of employees with disabilities.

The changes are aimed at supporting individual industries and adjusting the tax burden.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1162268?lang=kk