The main changes in the legislation on corporate income tax (CIT) since January 1, 2026

Amendments to the corporate income tax (CIT) will come into force on January 1, 2026.

CIT rates:

• The base rate is 20% (unchanged).

• Reduced rates:

• agricultural producers and aquaculture — 3% (previously 10%);
• agricultural cooperatives — 6% (previously 10%);
• social sphere (except NPOs) — 5% in 2026, 10% in 2027.

• Increased rates:

• banks (except business lending) — 25%;
• gambling business — 25%.
  
  Advance payments:

• Calculated by the tax authorities for the first quarter.

• Payment — monthly for 1/12 of the amount for the previous period.

• The income threshold for exemption has been increased to 600,000 MCI (previously 325,000 MCI).

• Certain categories (onshore gas projects, NPOs, organizations of persons with disabilities — subject to conditions) are exempt.

• Companies in the digital assets sector are required to pay advances.

Additionally:

• The costs of transactions with those who apply the STR on the basis of a simplified declaration are not deductible.

• For organizations with disabilities, it is planned to reduce the CIT by 50% or 100%, depending on the number of employees with disabilities.

The changes are aimed at supporting individual industries and adjusting the tax burden.