Who is not a payer of advance payments on the CPN in 2026
Advance payment payers are corporate income tax payers, with the exception of the following persons:

1️⃣taxpayers whose cumulative annual income, adjusted for the tax period preceding the previous fiscal year, does not exceed 600,000 MCI (in 2026-2 595 000 000 tenge);
2️⃣newly created (emerged) taxpayers - during the tax period in which the state registration was carried out, as well as during the subsequent tax period;
3️⃣non-resident legal entities registered with the tax authorities of the Republic of Kazakhstan for the first time and operating through a permanent establishment without opening a structural unit-during the tax registration period and the following period;
4️⃣non-profit organizations applying the provisions of paragraph 1 of Article 329 and Article 330 of the Tax Code;
5️⃣organizations of persons with disabilities that comply with the terms of Article 331 of the Tax Code;
6️⃣Astana Hub participants;
7️⃣an organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan;
8.Bodies of the Astana International Financial Center and AIFC organizations;
9.subsurface users implementing projects for the development of gas fields onshore with the application of a special tax regime provided for in Chapter 83 of the Tax Code.

At the same time, it is important to take into account that these exceptions do not apply to taxpayers operating in the field of digital assets — they are required to pay advance payments under the CPN regardless of compliance with the specified conditions.

Source : https://www.gov.kz/memleket/entities/kgd-shymkent/press/news/details/1201466?lang=kk