{"id":1732,"date":"2025-11-19T17:41:26","date_gmt":"2025-11-19T12:41:26","guid":{"rendered":"https:\/\/moore-kazakhstan-llp.eu.moore-global.com\/?p=1732"},"modified":"2025-11-19T17:46:48","modified_gmt":"2025-11-19T12:46:48","slug":"corporate-income-tax-changes-effective-from-2026","status":"publish","type":"post","link":"https:\/\/kazakhstan.moore-global.com\/kk\/corporate-income-tax-changes-effective-from-2026\/","title":{"rendered":"\u041a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u0442\u0456\u043a \u0442\u0430\u0431\u044b\u0441 \u0441\u0430\u043b\u044b\u0493\u044b: 2026 \u0436\u044b\u043b\u0434\u0430\u043d \u0431\u0430\u0441\u0442\u0430\u043f \u0435\u043d\u0433\u0456\u0437\u0456\u043b\u0435\u0442\u0456\u043d \u04e9\u0437\u0433\u0435\u0440\u0456\u0441\u0442\u0435\u0440"},"content":{"rendered":"<p>2026 \u0436\u044b\u043b\u0493\u044b 1 \u049b\u0430\u04a3\u0442\u0430\u0440\u0434\u0430\u043d \u0431\u0430\u0441\u0442\u0430\u043f \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u0442\u0456\u043a \u0442\u0430\u0431\u044b\u0441 \u0441\u0430\u043b\u044b\u0493\u044b\u043d (\u041a\u0422\u0421) \u0435\u0441\u0435\u043f\u0442\u0435\u0443 \u0436\u04d9\u043d\u0435 \u0442\u04e9\u043b\u0435\u0443 \u0442\u04d9\u0440\u0442\u0456\u0431\u0456 \u04e9\u0437\u0433\u0435\u0440\u0435\u0434\u0456. \u0411\u04b1\u043b \u04e9\u0437\u0433\u0435\u0440\u0456\u0441\u0442\u0435\u0440 \u049a\u0430\u0437\u0430\u049b\u0441\u0442\u0430\u043d \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0430\u0441\u044b\u043d\u044b\u04a3 \u0436\u0430\u04a3\u0430 \u0421\u0430\u043b\u044b\u049b \u043a\u043e\u0434\u0435\u043a\u0441\u0456\u043d\u0435 \u0441\u04d9\u0439\u043a\u0435\u0441 \u0435\u043d\u0433\u0456\u0437\u0456\u043b\u0435\u0434\u0456.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>\u041a\u0422\u0421 \u0442\u04e9\u043b\u0435\u0443\u0448\u0456\u043b\u0435\u0440<\/strong><\/p>\n\n\n\n<p>\u041a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u0442\u0456\u043a \u0442\u0430\u0431\u044b\u0441 \u0441\u0430\u043b\u044b\u0493\u044b\u043d \u043a\u0435\u043b\u0435\u0441\u0456 \u0441\u0443\u0431\u044a\u0435\u043a\u0442\u0456\u043b\u0435\u0440 \u0442\u04e9\u043b\u0435\u0439\u0434\u0456:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u049a\u0430\u0437\u0430\u049b\u0441\u0442\u0430\u043d \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0430\u0441\u044b\u043d\u044b\u04a3 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442-\u0437\u0430\u04a3\u0434\u044b \u0442\u04b1\u043b\u0493\u0430\u043b\u0430\u0440\u044b;<\/li>\n\n\n\n<li>\u049a\u0430\u0437\u0430\u049b\u0441\u0442\u0430\u043d\u0434\u0430 \u0442\u04b1\u0440\u0430\u049b\u0442\u044b \u043c\u0435\u043a\u0435\u043c\u0435 \u0430\u0440\u049b\u044b\u043b\u044b \u049b\u044b\u0437\u043c\u0435\u0442\u0456\u043d \u0436\u04af\u0437\u0435\u0433\u0435 \u0430\u0441\u044b\u0440\u0430\u0442\u044b\u043d \u043d\u0435\u043c\u0435\u0441\u0435 \u049a\u0430\u0437\u0430\u049b\u0441\u0442\u0430\u043d\u0434\u0430\u0493\u044b \u043a\u04e9\u0437\u0434\u0435\u0440\u0434\u0435\u043d \u0442\u0430\u0431\u044b\u0441 \u0430\u043b\u0430\u0442\u044b\u043d \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442 \u0435\u043c\u0435\u0441 \u0437\u0430\u04a3\u0434\u044b \u0442\u04b1\u043b\u0493\u0430\u043b\u0430\u0440.<\/li>\n<\/ul>\n\n\n\n<p>\u041c\u0435\u043c\u043b\u0435\u043a\u0435\u0442\u0442\u0456\u043a \u043c\u0435\u043a\u0435\u043c\u0435\u043b\u0435\u0440 \u041a\u0422\u0421 \u0442\u04e9\u043b\u0435\u0443\u0448\u0456\u043b\u0435\u0440 \u049b\u0430\u0442\u0430\u0440\u044b\u043d\u0430 \u0436\u0430\u0442\u043f\u0430\u0439\u0434\u044b. \u0421\u043e\u043d\u044b\u043c\u0435\u043d \u049b\u0430\u0442\u0430\u0440, \u0441\u0430\u043b\u044b\u049b \u0442\u04e9\u043b\u0435\u043c\u0435\u0439\u0442\u0456\u043d\u0434\u0435\u0440 \u0442\u0456\u0437\u0456\u043c\u0456\u043d\u0435\u043d \u043e\u0440\u0442\u0430 \u0431\u0456\u043b\u0456\u043c \u0431\u0435\u0440\u0443 \u0436\u04e9\u043d\u0456\u043d\u0434\u0435\u0433\u0456 \u043c\u0435\u043c\u043b\u0435\u043a\u0435\u0442\u0442\u0456\u043a \u04b1\u0439\u044b\u043c\u0434\u0430\u0440 \u0430\u043b\u044b\u043d\u044b\u043f \u0442\u0430\u0441\u0442\u0430\u043b\u0434\u044b.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>\u041a\u0422\u0421-\u0442\u0456\u04a3 \u0434\u0438\u0444\u0444\u0435\u0440\u0435\u043d\u0446\u0438\u0430\u043b\u0434\u044b \u043c\u04e9\u043b\u0448\u0435\u0440\u043b\u0435\u043c\u0435\u043b\u0435\u0440\u0456<\/strong><\/p>\n\n\n\n<p>\u0414\u0438\u0444\u0444\u0435\u0440\u0435\u043d\u0446\u0438\u0430\u043b\u0434\u044b \u043c\u04e9\u043b\u0448\u0435\u0440\u043b\u0435\u043c\u0435\u043b\u0435\u0440 \u0436\u04af\u0439\u0435\u0441\u0456 \u0435\u043d\u0433\u0456\u0437\u0456\u043b\u0435\u0434\u0456.<\/p>\n\n\n\n<p>\u0416\u0430\u043b\u043f\u044b \u041a\u0422\u0421 \u043c\u04e9\u043b\u0448\u0435\u0440\u043b\u0435\u043c\u0435\u0441\u0456 \u2013 \u0441\u0430\u043b\u044b\u049b \u0441\u0430\u043b\u044b\u043d\u0430\u0442\u044b\u043d \u0442\u0430\u0431\u044b\u0441\u0442\u0430\u043d 20%, \u0430\u043b\u0430\u0439\u0434\u0430 \u043a\u0435\u0439\u0431\u0456\u0440 \u049b\u044b\u0437\u043c\u0435\u0442 \u0442\u04af\u0440\u043b\u0435\u0440\u0456\u043d\u0435 \u0435\u0440\u0435\u043a\u0448\u0435 \u043c\u04e9\u043b\u0448\u0435\u0440\u043b\u0435\u043c\u0435\u043b\u0435\u0440 \u0431\u0435\u043b\u0433\u0456\u043b\u0435\u043d\u0433\u0435\u043d:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>25% \u2013 \u0431\u0430\u043d\u043a \u049b\u044b\u0437\u043c\u0435\u0442\u0456 (\u0431\u0438\u0437\u043d\u0435\u0441\u043a\u0435 \u043a\u0440\u0435\u0434\u0438\u0442 \u0431\u0435\u0440\u0443\u0434\u0456 \u049b\u043e\u0441\u043f\u0430\u0493\u0430\u043d\u0434\u0430) \u0436\u04d9\u043d\u0435 \u043e\u0439\u044b\u043d \u0431\u0438\u0437\u043d\u0435\u0441\u0456;<\/li>\n\n\n\n<li>3% \u2013 \u0430\u0443\u044b\u043b \u0448\u0430\u0440\u0443\u0430\u0448\u044b\u043b\u044b\u0493\u044b \u04e9\u043d\u0456\u043c\u0434\u0435\u0440\u0456\u043d \u0436\u04d9\u043d\u0435 \u0430\u043a\u0432\u0430\u043a\u0443\u043b\u044c\u0442\u0443\u0440\u0430 (\u0431\u0430\u043b\u044b\u049b \u04e9\u0441\u0456\u0440\u0443) \u04e9\u043d\u0456\u043c\u0434\u0435\u0440\u0456\u043d \u04e9\u043d\u0434\u0456\u0440\u0443, \u0441\u043e\u043d\u0434\u0430\u0439-\u0430\u049b \u04e9\u0437 \u04e9\u043d\u0434\u0456\u0440\u0456\u0441\u0456\u043d\u0434\u0435\u0433\u0456 \u04e9\u043d\u0456\u043c\u0434\u0456 \u049b\u0430\u0439\u0442\u0430 \u04e9\u04a3\u0434\u0435\u0443 \u0436\u04d9\u043d\u0435 \u0441\u043e\u043b \u049b\u0430\u0439\u0442\u0430 \u04e9\u04a3\u0434\u0435\u0443 \u043d\u04d9\u0442\u0438\u0436\u0435\u0441\u0456\u043d\u0434\u0435 \u0448\u044b\u0493\u0430\u0440\u044b\u043b\u0493\u0430\u043d \u04e9\u043d\u0456\u043c\u0434\u0456 \u04e9\u0442\u043a\u0456\u0437\u0443 (\u04e9\u043d\u0434\u0456\u0440\u0443\u0448\u0456 \u0437\u0430\u04a3\u0434\u044b \u0442\u04b1\u043b\u0493\u0430\u043b\u0430\u0440 \u04af\u0448\u0456\u043d);<\/li>\n\n\n\n<li>6% \u2013 \u0430\u0443\u044b\u043b \u0448\u0430\u0440\u0443\u0430\u0448\u044b\u043b\u044b\u0493\u044b \u043a\u043e\u043e\u043f\u0435\u0440\u0430\u0442\u0438\u0432\u0442\u0435\u0440\u0456\u043d\u0456\u04a3 \u049b\u044b\u0437\u043c\u0435\u0442\u0456 (\u0436\u043e\u0493\u0430\u0440\u044b\u0434\u0430 \u043a\u04e9\u0440\u0441\u0435\u0442\u0456\u043b\u0433\u0435\u043d \u0436\u0430\u0493\u0434\u0430\u0439\u043b\u0430\u0440\u0434\u044b \u049b\u043e\u0441\u043f\u0430\u0493\u0430\u043d\u0434\u0430);<\/li>\n\n\n\n<li>2026 \u0436\u044b\u043b\u044b \u2013 5%, 2027 \u0436\u044b\u043b\u0493\u044b 1 \u049b\u0430\u04a3\u0442\u0430\u0440\u0434\u0430\u043d \u2013 10% \u2013 \u04d9\u043b\u0435\u0443\u043c\u0435\u0442\u0442\u0456\u043a \u0441\u0430\u043b\u0430 \u04b1\u0439\u044b\u043c\u0434\u0430\u0440\u044b\u043d\u044b\u04a3 \u049b\u044b\u0437\u043c\u0435\u0442\u0456 (\u043a\u043e\u043c\u043c\u0435\u0440\u0446\u0438\u044f\u043b\u044b\u049b \u0435\u043c\u0435\u0441 \u04b1\u0439\u044b\u043c\u0434\u0430\u0440\u0434\u044b \u049b\u043e\u0441\u043f\u0430\u0493\u0430\u043d\u0434\u0430).<\/li>\n<\/ul>\n\n\n\n<p>\u04d8\u0440\u0442\u04af\u0440\u043b\u0456 \u041a\u0422\u0421 \u043c\u04e9\u043b\u0448\u0435\u0440\u043b\u0435\u043c\u0435\u043b\u0435\u0440\u0456 \u049b\u043e\u043b\u0434\u0430\u043d\u044b\u043b\u0430\u0442\u044b\u043d \u049b\u044b\u0437\u043c\u0435\u0442 \u0442\u04af\u0440\u043b\u0435\u0440\u0456\u043c\u0435\u043d \u0430\u0439\u043d\u0430\u043b\u044b\u0441\u0430\u0442\u044b\u043d \u04b1\u0439\u044b\u043c\u0434\u0430\u0440 \u04d9\u0440 \u049b\u044b\u0437\u043c\u0435\u0442 \u0442\u04af\u0440\u0456 \u0431\u043e\u0439\u044b\u043d\u0448\u0430 \u0431\u04e9\u043b\u0435\u043a \u0441\u0430\u043b\u044b\u049b \u0435\u0441\u0435\u0431\u0456\u043d \u0436\u04af\u0440\u0433\u0456\u0437\u0443\u0433\u0435 \u043c\u0456\u043d\u0434\u0435\u0442\u0442\u0456.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>\u0410\u0432\u0430\u043d\u0441\u0442\u044b\u049b \u0442\u04e9\u043b\u0435\u043c\u0434\u0435\u0440<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0410\u043b\u0434\u044b\u04a3\u0493\u044b \u0441\u0430\u043b\u044b\u049b \u043a\u0435\u0437\u0435\u04a3\u0456\u043d\u0435 \u0442\u04af\u0437\u0435\u0442\u0443\u043b\u0435\u0440\u0434\u0456 \u0435\u0441\u043a\u0435\u0440\u0435 \u043e\u0442\u044b\u0440\u044b\u043f, \u0436\u0438\u044b\u043d\u0442\u044b\u049b \u0436\u044b\u043b\u0434\u044b\u049b \u0442\u0430\u0431\u044b\u0441 \u0448\u0435\u0433\u0456\u043d\u0456\u04a3 \u043c\u04e9\u043b\u0448\u0435\u0440\u0456 350 000 \u0410\u0415\u041a-\u0442\u0435\u043d 600 000 \u0410\u0415\u041a-\u043a\u0435 \u0434\u0435\u0439\u0456\u043d \u04b1\u043b\u0493\u0430\u0439\u0442\u044b\u043b\u0434\u044b. \u041e\u0441\u044b<\/li>\n\n\n\n<li>\u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f \u0442\u0430\u043f\u0441\u044b\u0440\u044b\u043b\u0493\u0430\u043d\u0493\u0430 \u0434\u0435\u0439\u0456\u043d \u0430\u0432\u0430\u043d\u0441\u0442\u044b\u049b \u0442\u04e9\u043b\u0435\u043c\u0434\u0435\u0440\u0434\u0456 \u0430\u043b\u0434\u044b\u043d \u0430\u043b\u0430 \u0435\u0441\u0435\u043f\u0442\u0435\u0443 \u0442\u0430\u043b\u0430\u0431\u044b \u0430\u043b\u044b\u043d\u044b\u043f \u0442\u0430\u0441\u0442\u0430\u043b\u0434\u044b.<\/li>\n<\/ul>\n\n\n\n<p>\u0415\u043d\u0434\u0456 1-\u0442\u043e\u049b\u0441\u0430\u043d\u0493\u0430 \u0430\u0432\u0430\u043d\u0441\u0442\u044b\u049b \u0442\u04e9\u043b\u0435\u043c\u0434\u0435\u0440 \u0441\u043e\u043c\u0430\u0441\u044b \u043c\u0435\u043c\u043b\u0435\u043a\u0435\u0442\u0442\u0456\u043a \u043a\u0456\u0440\u0456\u0441\u0442\u0435\u0440 \u043e\u0440\u0433\u0430\u043d\u0434\u0430\u0440\u044b\u043c\u0435\u043d \u0430\u043b\u0434\u044b\u04a3\u0493\u044b \u0441\u0430\u043b\u044b\u049b \u043a\u0435\u0437\u0435\u04a3\u0456\u043d\u0434\u0435\u0433\u0456 \u0430\u0432\u0430\u043d\u0441\u0442\u044b\u049b \u0442\u04e9\u043b\u0435\u043c\u0434\u0435\u0440\u0434\u0456\u04a3 1\/12 \u0431\u04e9\u043b\u0456\u0433\u0456 \u043c\u04e9\u043b\u0448\u0435\u0440\u0456\u043d\u0434\u0435 \u0435\u0441\u0435\u043f\u0442\u0435\u043b\u0435\u0442\u0456\u043d \u0431\u043e\u043b\u0430\u0434\u044b.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"translation-block\">Uchet.kz \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u0434\u0430\u0440\u044b \u043d\u0435\u0433\u0456\u0437\u0456\u043d\u0434\u0435<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>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: Government institutions are not CIT taxpayers. At the same time, state secondary [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":1733,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-1732","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Corporate Income Tax: changes effective from 2026 - Moore Kazakhstan<\/title>\n<meta name=\"description\" content=\"From 2026, the procedure for calculating and paying Corporate Income Tax (CIT) will change.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kazakhstan.moore-global.com\/kk\/corporate-income-tax-changes-effective-from-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Corporate Income Tax: changes effective from 2026 - 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