Managing Bookkeeping and Tax Compliance
in Kazakhstan

Taxpayer registration is carried out simultaneously with the registration of a legal entity. No separate registration with the tax authorities is required.

VAT registration may be done voluntarily at the time of legal entity registration or mandatorily — upon reaching a turnover exceeding 20,000 MCI* in 2025 (approximately USD 146,000**) and 10,000 MCI starting from 2026 (approximately USD 80,000).

(Note: MCI stands for Monthly Calculation Index, a standard measure used in Kazakhstan.

*MCI - Monthly Calculation Index, a standard measure used in Kazakhstan.

**All USD values in this leaflet are calculated based on the exchange rate of 1 USD = 538.8 KZT

The main types of taxes include:

• Corporate Income Tax (CIT) — 20%, including withholding tax on payments (ranging from 5% to 20%);
• Value Added Tax (VAT) — 12%, including reverse charge VAT;
• Personal Income Tax (PIT) — ranging from 10% to 20%;
• Social tax — 11%;
• Local taxes — including property tax, land tax, and vehicle tax.

Additional taxes may apply depending on the nature of business activities. Some tax rates are scheduled to be revised starting in 2026.

• Corporate Income Tax (CIT) – due by March 31 of the year following the reporting period.
• Value Added Tax (VAT), Individual Income Tax (IIT), and Social Tax – filed quarterly, by the 15th day of the second month following the end of each reporting quarter.

In 2025, taxpayers have the option to extend the deadlines for submitting tax returns electronically by filing a notification:

• Up to 30 calendar days — for Corporate Income Tax  and Individual Income Tax;
• Up to 15 calendar days — for other types of taxes, budget payments, and social contributions;
• Up to 30 calendar days — for the same types of taxes and payments, if the taxpayer is classified as low-risk under the risk management system.

Note: The extension applies only to the filing deadline. The deadline for tax payment remains unchanged.

Failure to meet registration deadlines will result in a warning. A repeated violation within one year will incur a fine ranging from 15 to 70 MCI (approximately USD 120 to USD 560).

Failure to submit tax reporting by the established deadlines will result in a warning. A repeated violation within one year will incur a fine ranging from 30 to 70 MCI (approximately USD 240 to USD 560).