How will income from the operation of social facilities be taxed starting in 2026?
The Tax Code, which comes into effect on January 1, 2026, does not contain any specific provisions or provide for separate tax accounting for income from the operation of social facilities; therefore, the general taxation procedure applies.
This means that if there is income from the operation of social facilities (even insignificant), the entire amount of expenses incurred in generating such income will be deductible.
Has the taxation procedure been retained for non-profit organizations? Can such organizations exempt their income from taxation?
In accordance with Article 328 of the Tax Code, a non-profit organization registered under the civil legislation of the Republic of Kazakhstan has the right to apply the provisions of one of the articles provided for in Chapter 32 of the Tax Code.
According to paragraphs 1 and 2 of Article 329 of the Tax Code, for the purposes of the Tax Code, a non-profit organization is an organization registered in the form established by the civil legislation of the Republic of Kazakhstan for a non-profit organization that carries out activities in the public interest and meets the following conditions:
1) does not have the goal of generating income as such;
2) does not distribute the received net income or property among participants.
A non-profit organization excludes the following income from its total annual income:
income in the form of property received free of charge, including charitable assistance, sponsorship, money, grants in accordance with Article 9 of the Tax Code, as well as any other assistance, grants, property received free of charge;
admission and membership fees;
Contributions of lawyers practicing in a law firm to its property, as well as contributions (deductions) made by them for the maintenance of the law firm;
Income from a contract for the implementation of state social procurement;
Deposit fees;
Excess of positive exchange rate differences over negative exchange rate differences arising on funds placed on deposit, including fees thereon;
Mandatory and targeted contributions established by the Law of the Republic of Kazakhstan "On Housing Relations," as well as penalties for late payment by the owner of an apartment, non-residential premises, parking space, or storage room, determined in accordance with the legislation of the Republic.
Moreover, the income of a non-profit organization not specified in paragraph 1 of this article is subject to taxation in accordance with the generally established procedure.
According to Article 330 of the Tax Code, non-profit organizations that meet the conditions established by the Tax Code for organizations operating in the social sphere during the tax period reduce the amount of corporate income tax calculated in accordance with Article 345 of the Tax Code by 100 percent.
Therefore, non-profit organizations (NPOs) are provided with two taxation options providing for tax exemption, as defined in Articles 329 and 330 of the Tax Code.
What value-added tax (VAT) rate applies during the transition period from 2025 to 2026?
According to paragraph 1 of Article 422 of the Tax Code, which is in effect until 2026, the VAT rate is 12% and applies to the amount of taxable turnover and taxable imports.
The turnover amount for the sale of goods, works, and services is established by Articles 380-381 of the Tax Code in effect until 2026.
The date of turnover is determined by Article 379 of the Tax Code in effect until 2026.
According to paragraph 1 of Article 503 of the Tax Code in effect from 2026, unless otherwise provided by this article, the VAT rate is 16% and applies to the amount of taxable turnover and taxable imports.
The turnover amount for the sale of goods, works, and services is established by Articles 461-462 of the Tax Code in effect from 2026.
The date of turnover is determined by Article 460 of the Tax Code in effect from 2026.
Thus, if a contract for the supply of goods, works, or services is concluded in 2025, and the goods, works, or services are delivered in 2026 (the date of turnover), then a VAT rate of 16% is applied to such sales turnover.
Where is information about the taxpayer's application of the tax regime for suppliers of goods, works, or services posted?
In accordance with subparagraph 13) of paragraph 3 of Article 43 of the Tax Code, the tax authority is obliged to post on the authorized body's website, in the manner and cases determined by the Tax Code, information about the taxpayer (tax agent) applying (has applied) the special tax regime based on the simplified tax return, indicating the start and/or end dates of application.
of such a regime.
According to paragraph 14 of Article 716 of the Tax Code, information on the start date and/or end date of a taxpayer's application of a special tax regime based on a simplified tax return is posted on the website of the authorized body no later than three business days prior to the corresponding start date and/or end date of such special tax regime.
Thus, the Committee's website is designed to post information on the start date and/or end date of a taxpayer's application of a special tax regime based on a simplified tax return.
What has changed regarding tax deductions in the new Tax Code?
In accordance with paragraph 1 of Article 401 of the Tax Code, an individual has the right to apply the following types of personal tax deductions:
1) tax deduction for social payments;
2) basic tax deduction;
3) Social tax deductions.
According to Article 402 of the Tax Code, the tax deduction for social payments includes the following, calculated in accordance with the legislation of the Republic of Kazakhstan:
1) Mandatory pension contributions;
2) Contributions to compulsory social health insurance;
3) Social contributions withheld from the income of individuals under civil law contracts.
Article 403 of the Tax Code establishes that the basic tax deduction is 30 times the monthly calculation index in effect as of January 1 of the relevant financial year, applied for each calendar month. The total amount of the basic tax deduction for a calendar year must not exceed 360 times the monthly calculation index in effect as of January 1 of the relevant financial year. In accordance with paragraph 1 of Article 404 of the Tax Code, social tax deductions are:
1) 5,000 times the monthly calculation index in effect as of January 1 of the relevant financial year for the calendar year, based on the fact that such person, on the date of application of this subparagraph, is a person with a disability of the first or second group;
2) 882 times the monthly calculation index in effect as of January 1 of the relevant financial year for the calendar year, based on the fact that such person, on the date of application of this subparagraph, is:
a person with a disability of the third group;
a child with a disability;
a participant in the Great Patriotic War, a person equal in benefits to participants in the Great Patriotic War, and/or a veteran of military operations in the territory of other states;
A person awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War;
A person who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and who has not been awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War;
3) 882 times the monthly calculation index in effect as of January 1 of the relevant financial year for the calendar year, based on the fact that such person, on the date of application of this subparagraph, is:
one of the parents, guardians, or trustees of a child with a disability - for each such child with a disability until he or she reaches the age of eighteen;
One of the parents, guardians, or trustees of a person recognized as disabled due to the reason "person with a disability since childhood" - for each such person during their lifetime;
One of the adoptive parents - for each such person until the adopted child reaches the age of eighteen;
One of the foster parents who have accepted orphans and children left without parental care into a foster family - for each such person for the duration of the agreement on the transfer of orphans and children left without parental care into a foster family.
The provisions of this subparagraph shall not apply with respect to:
Employees of the administrations of relevant educational organizations, medical organizations, and social protection organizations who are guardians and trustees of persons in need of guardianship and trusteeship, by virtue of employment relationships with such organizations;
Persons entering into marriage (matrimony) with the mother or father of the adopted child(ren) in accordance with the marriage and family legislation of the Republic of Kazakhstan.
Has the period of ownership of property for determining property income changed?
In accordance with subparagraph 1) of paragraph 1 of Article 383 of the Tax Code, income from capital gains on real estate arises from the sale or transfer as a contribution to the authorized capital of a legal entity of residential buildings, summer cottages, garages, parking spaces, storage rooms, and personal subsidiary plots located in the Republic of Kazakhstan—in the event of