Accounting, tax filing & payroll
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Rules to know first
From the platform knowledge base; each point lists its legal basis and source. The official text prevails; this is not legal advice.
Corporate income tax return deadline in Kazakhstan
Resident legal entities and non-residents operating through a permanent establishment file the corporate income tax (CIT) return with their local tax office by 31 March of the following year (Art. 359(1), Tax Code No. 214-VIII). The annual CIT is paid within ten calendar days after the filing deadline (Art. 347(2)); advance payments made during the year are credited. Entities under the simplified-declaration special regime do not file this return.
Basis：Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 359 п. 1, п. 3; ст. 347 п. 2
Source：Налоговый кодекс РК № 214-VIII (adilet, официальный текст на русском языке)
VAT return and payment deadlines in Kazakhstan
The VAT period is a calendar quarter (Art. 504, Tax Code No. 214-VIII). The VAT return is filed no earlier than the 15th of the month after the quarter and no later than the 15th of the second month after it (Art. 505); the tax is paid by the 25th of the second month after the quarter (Art. 506(1)). Example: for Q3, file between 15 October and 15 November and pay by 25 November. Import VAT is paid within the deadlines set by customs law (Art. 506(2)).
Basis：Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 504; ст. 505 п. 1; ст. 506 пп. 1), 2)
Source：Налоговый кодекс РК № 214-VIII (adilet, официальный текст на русском языке)
When is the simplified declaration due in Kazakhstan?
The simplified declaration is filed with the tax office at the taxpayer's location no later than the 15th day of the second month after the reporting period, and the tax is paid no later than the 25th day of that second month as corporate or individual income tax (Tax Code, Art. 727).
Basis：Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 727
How does a company become a Kazakh tax resident and get a residency certificate?
As of October 2026, a legal entity is a Kazakh tax resident if it is incorporated under Kazakh law, or incorporated abroad but has its place of effective management in Kazakhstan (Tax Code, Art. 223). To apply a double tax treaty, residency is confirmed by the higher-level tax authority upon the taxpayer's application, for the past and/or current calendar year (Art. 224).
Basis：Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 223 п. 1, 2; ст. 224 п. 1, 2, 4
What are the maximum tax depreciation rates for fixed assets in Kazakhstan?
As of October 2026, depreciation rates set by the taxpayer may not exceed these caps: Group I, buildings and structures (except oil and gas wells and transmission devices), 10%; Group II, machinery and equipment (except oil and gas production equipment and computers), 25%; Group III, computers, software and data-processing equipment, 40%; Group IV, other fixed assets incl. wells and oil and gas equipment, 15% (Tax Code, Art. 280(2)).
Basis：Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 280 п. 2
When do companies in Kazakhstan file and pay property tax and land tax?
Companies file annual property tax and land tax returns by 31 March of the following year and pay the tax within 10 calendar days after the filing deadline (Tax Code Art. 584(3), 587, 593(8), 596(3)). If the estimated property tax exceeds 300 MCI, the company also makes current payments: it submits a calculation by 15 February and pays in equal instalments by 25 February, 25 May, 25 August and 25 November (Art. 593(6), 596(1)). Individual entrepreneurs on the simplified declaration regime make no current payments. As of October 2026.
Basis：Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 584 п. 3; ст. 587 п. 1; ст. 593 пп. 6, 8; ст. 596 пп. 1, 3
Source：Налоговый кодекс РК № 214-VIII — официальный текст ИПС «Әділет» (сверено 19.10.2026)
When must withholding tax on payments to non-residents be paid and reported in Kazakhstan?
Corporate income tax withheld from a non-resident's income must be remitted by the tax agent within 25 calendar days after the end of the month in which the income was paid; for amounts accrued and deducted but not yet paid, within 10 calendar days after the CIT return deadline (Tax Code Art. 684(1)). The withholding tax calculation is filed at the agent's location: for Q1–Q3 by the 15th of the second month after the quarter, and for Q4 by 31 March of the following year (Art. 685). As of October 2026.
Basis：Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 684 п. 1 пп. 1)–3); ст. 685
Source：Налоговый кодекс РК № 214-VIII — официальный текст ИПС «Әділет» (сверено 19.10.2026)
Payroll tax deadlines for employers in Kazakhstan
As tax agent, the employer withholds personal income tax no later than the day of payment and remits it within 25 calendar days after the end of the month of payment (Art. 440(3)-(4), Tax Code No. 214-VIII). Social tax is calculated monthly (Art. 561) and paid by the 25th of the following month (Art. 560). The combined PIT and social tax return is filed quarterly by the 15th of the second month after the quarter (Arts. 445, 562).
Basis：Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 440 п. 3, 4; ст. 445 п. 1; ст. 560 п. 1; ст. 561; ст. 562 п. 1
Source：Налоговый кодекс РК № 214-VIII (adilet, официальный текст на русском языке)
Last checked：2026-10-27 · Reviewed by：YAO · Legal texts: the official version on adilet.zan.kz prevails.