From 1 January 2026, the procedure for calculating and paying Corporate Income Tax (CIT) will change. These updates are introduced in accordance with the new Tax Code of the Republic of Kazakhstan.
Who is subject to CIT
Corporate Income Tax is paid by:
- legal entities that are residents of the Republic of Kazakhstan;
- non-resident legal entities operating in Kazakhstan through a permanent establishment or receiving income from sources in Kazakhstan.
Government institutions are not CIT taxpayers. At the same time, state secondary education organizations have been removed from the list of non-taxpayers.
Differentiated CIT rates
A system of differentiated tax rates is introduced.
The general CIT rate is 20% of taxable income, except for certain types of activities:
- 25% – banking activities (excluding business lending) and gambling business;
- 3% – production of agricultural products and aquaculture (fish farming), as well as processing of such self-produced products and sale of goods resulting from that processing (for producing legal entities);
- 6% – activities of agricultural cooperatives (except for the cases listed above);
- 5% in 2026 and 10% from 1 January 2027 – activities of social sector organizations, except for non-profit entities.
Organizations engaged in activities taxed at different CIT rates must maintain separate tax accounting for each type of activity.
Advance payments
- The threshold for aggregate annual income (taking into account adjustments for the previous tax period) that triggers an obligation to pay CIT advance payments is increased from 350,000 MCI to 600,000 MCI.
- The requirement for preliminary calculation of advance payments before filing the tax return has been eliminated.
Now, advance payments for the 1st quarter will be calculated by the state revenue authorities at 1/12 of the amount of advance payments for the previous tax period.
Source: Uchet.kz
