CIT rates:

• Base rate — 20% (unchanged.).

• Reduced rates:

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

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

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

• Higher rates:

• banks (except for lending money to businesses) — 25%;

• gambling business — 25%.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1224203?lang=ru