Tax advisory & investment incentives
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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.
special economic zone tax
An SEZ participant registers with the SEZ tax office and carries out priority activities (Art. 734). Under Art. 735: 100% CIT reduction on priority income; land tax/land fee coefficient 0 and property tax rate 0; for agreements after 1 Jan 2024, 7/15/25 years for categories A/B/C. Other income is taxed normally with separate accounting; no other 100% CIT reductions. Investment agreements signed before 1 Jan 2026 keep their tax terms (Art. 838). Updated 12 Oct 2026. Not legal advice; rely on KGD and a practising accountant.
Basis：Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 734 пп. 1–2 (условия); ст. 735 пп. 1, 4, 6, 7, 8, 10, 12 (преференции, раздельный учёт, сроки A/B/C, стабильность); ст. 838 (соглашения об инвестициях до 01.01.2026); ст. 65 п. 4 (давность при преференциях)；Закон РК «О специальных экономических и индустриальных зонах» № 242-VI от 03.04.2019 ст. 51 п. 2 (категории A/B/C по стоимости проекта)
Source：Налоговый кодекс РК № 214-VIII — официальный текст ИПС «Әділет» (ред. с изм. Закона № 308-VIII, сверено 12.10.2026)；Закон РК № 242-VI о СЭЗ и индустриальных зонах — ИПС «Әділет»
Customs duty exemption for equipment under investment contract Kazakhstan
Under a simplified investment contract, process equipment and components are exempt from import customs duties for the contract term but no more than 5 years from contract registration; spare parts and raw materials — up to 5 years from commissioning of the first long-term asset under the work programme.
Basis：Предпринимательский кодекс РК № 375-V от 29.10.2015 ст. 283-5
Source：Предпринимательский кодекс РК № 375-V (adilet, 俄文官方文本)
Investment ombudsman Kazakhstan prosecutor general
From 1 July 2026 the Prosecutor General acts as Investment Ombudsman; at regional level he is represented by investment prosecutors (regional and equivalent prosecutors), and his work is supported by the prosecution service's investor rights protection unit. Investors may apply to the Ombudsman on problem issues in investment activity. Basis: Entrepreneurial Code Art. 314–317 as amended by Law No. 306-VIII.
Basis：Закон РК № 306-VIII от 11.06.2026 (изменения в Предпринимательский кодекс) ст. 314–317 Предпринимательского кодекса в новой редакции
Source：Закон РК № 306-VIII от 11.06.2026 (adilet)；Предпринимательский кодекс РК, ст. 314–317 (adilet)
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
investment agreement threshold
Minimum investment for an investment agreement (in MRP): tourism facilities in priority areas — 200,000; new food and light-industry facilities — 1 million; new production — 2 million; expansion or modernisation of existing production — 5 million. With MRP at KZT 4,325 (2026), 2 million MRP equals KZT 8.65 billion. The MRP on the application date applies.
Basis：Предпринимательский кодекс РК № 375-V от 29.10.2015 ст. 283-1 п. 1
Source：Предпринимательский кодекс РК № 375-V (adilet, 俄文官方文本)
What are the main taxes in Kazakhstan and which Tax Code applies?
Kazakhstan's Tax Code No. 214-VIII of 18 July 2025 has applied since 1 January 2026; the former Code No. 120-VI lapsed (Art. 848). Law No. 308-VIII of 11 June 2026 (in force 1 July 2026) made only terminology and naming changes, no rate changes. Main rates: CIT 20% (Art. 357), VAT 16% (Art. 503), PIT 10%/15% (Art. 363), social tax 6% (Art. 557). Taxes are listed in Art. 201. Updated 12 Oct 2026. Not legal advice; rely on KGD and a practising accountant.
Basis：Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 201 (виды налогов); ст. 357; ст. 363; ст. 503; ст. 557; ст. 848 (введение в действие с 01.01.2026, утрата силы Кодекса № 120-VI)；Закон РК № 308-VIII от 11.06.2026 «О внесении изменений в Налоговый кодекс РК» ст. 1 (терминологические изменения), ст. 2 (введение с 01.07.2026)；Закон РК «О республиканском бюджете на 2026–2028 годы» № 239-VIII от 08.12.2025 ст. 7 пп. 4) (МРП с 01.01.2026 — 4 325 тенге)
Source：Налоговый кодекс РК № 214-VIII — официальный текст ИПС «Әділет» (ред. с изм. Закона № 308-VIII, сверено 12.10.2026)；Закон РК № 308-VIII о внесении изменений в Налоговый кодекс — ИПС «Әділет»；Закон РК № 239-VIII о республиканском бюджете на 2026–2028 годы — ИПС «Әділет»
How far back can Kazakh tax authorities assess tax, and when are e-invoices suspended?
The limitation period is 3 years; 5 years for large businesses, subsoil users, persons with CFC duties (Chapter 33) and import VAT paid by offset; with tax incentives, the agreement term plus 5 years (Art. 65). Records are kept until it expires, at least 5 years (Art. 206). VAT payers issue e-invoices (ESF, Art. 492); issuing is suspended e.g. for unfulfilled notices or no VAT returns for 6 months (Art. 88). Late-payment interest: 1.25x the National Bank base rate per day (Art. 5). Updated 12 Oct 2026. Not legal advice; rely on KGD and a practising accountant.
Basis：Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 65 пп. 2–4 (давность); ст. 202 п. 2, ст. 206 п. 3 (учётная документация, хранение); ст. 207, ст. 492 п. 1 (ЭСФ); ст. 88 п. 1 (приостановление выписки ЭСФ); ст. 5 пп. 2) (пени)
Last checked：2026-10-27 · Reviewed by：YAO · Legal texts: the official version on adilet.zan.kz prevails.