Amendments to the Corporate Income Tax Code of 2026

Amendments to the Corporate Income Tax Code of 2026

 Differentiated CPN rates by type of activity

 Since 2026, the following CIT rates have been applied:

- the general established rate is 20% (unchanged);

 - reduced rates: for legal entities producing agricultural products, aquaculture, etc. - 3% (it was 10%); for agricultural cooperatives – 6% (it was 10%);

 - for activities in the social sphere (except for non–profit organizations) - 5% in 2026, 10% from 2027 (it was 20%, but previously the calculated CIT was reduced by 100%);

- non–profit organizations operating in the social sphere - 20% (unchanged), the amount of the calculated CIT I is still reduced by 100% (Article 330 of the Tax Code of the Republic of Kazakhstan);

- the increased rate is 25%:

- for banking activities, except for income from lending to business entities (it was 20%)

 -forcasinoservices,slotmachinehalls,betting shops andbettingshops(it was20%).

The procedure for calculating advance payments under the CIT

The procedure for calculating advance payments under the CIT has changed:

 - advance payments for the 1st quarter are calculated (accrued) by the tax authorities and paid monthly in the amount of 1/12 of the total amount in the calculations of advance payments for the previous tax period, including additional calculations (previously, the calculation "before the Declaration" was performed by the taxpayer, the calculation technique was different: the amount for the quarter was calculated, which was then distributed over months quarters);

 -exemption from advance payments in the amount of SRS up to 600,000 MCI (previously 325,000 MCI), adjusted for the tax period;

 - Subsurface users developing onshore gas projects do not pay advance payments;

-taxpayersengaged in activitiesin the field of digitalassetspayadvancepaymentsaccording to the CIT.

The procedure for recognizing income/loss from the disposal of certain types of assets

 The order of income/loss recognition has changed:

-on the disposal of fixedassets of groupI(previouslyrecognizedforeachobject): the recognition of incomeorlossfrom the disposal of objects of groupIwilldependon the totalamount of the results of the disposal of alldisposed assets of group1for the taxperiod.

- from disposal of equity and securities (previously recognized for each facility):

1. incomefrom the increase in the valueof a share of participation/securities is recognizedif the totalsum of the resultsfromalloperations of disposal of shares of participation/securities,except for the preferential ones,has a positivevalue.;
2. if the overallresulthas a negativevalue,except for the benefits, then a lossfrom the disposal of shares/securities is recognized;
3. Forpreferentialshares/securities, the incomefrom the increase is calculatedseparately,and the lossfromdisposalofpreferentialshares/securities is not taken into accountwhencalculating the CIT.

 - from the disposal of assets that are not subject to depreciation (previously recognized for each facility):

1. Incomefromvaluegains is recognizedif the totalsum of the resultsfromalloperations of disposal of assets that are notsubject to depreciation,except for the disposalofintellectualpropertyin the implementation of priorityactivities by AstanaHubparticipants,has a positivevalue.
2. If the overallresulthas a negativevalue,except for the disposal of the intellectualpropertyobject in theimplementation of priorityactivities by AstanaHubparticipants,alossfrom the disposal of assets that are notsubject to depreciation is recognized.
3. The negativevalue of the resultfrom the disposal of an intellectualpropertyobject in theimplementation of priorityactivities by AstanaHubparticipants is not taken into accountwhencalculating the CIT.

Expenses that are not deductible under the CIT

In 2026, the list of costs that cannot be deducted from them has changed:

1. added types of expenses that are not deductible for CIT:

- expenses related to the purchase of goods, works, and services from persons applying the STR;

 - expenses of a taxpayer engaged in cargo transportation and provision of services under bareboat charter and time charter agreements by a marine vessel registered in the international ship registry of the Republic of Kazakhstan with a decrease in taxable income;

 - expenses incurred by the copyright holder of a nationally recognized film from rental and screening in cinemas while reducing taxable income;

 - expenses incurred due to subsidies allocated from the reserve of the Government of the Republic of Kazakhstan and local executive bodies, grants or other gratuitous assistance for energy-producing organizations, one hundred percent of shares (participation shares in the authorized capital) of which belong to the state, which are owned by utilities and simultaneously carry out activities for the production of electric energy, water (distillate) and thermal energy.

2. The following types of expenses that were not previously deductible are excluded:

- the costs of acquisition, production, construction, installation, installation and other costs included in the cost of social facilities (will be deductible in accordance with the generally established procedure);

- expenses of a subsidiary of the bank acquiring doubtful and uncollectible assets of the parent bank (will be deductible in accordance with the generally established procedure);

- the costofpurchasing services from a non–resident, aninterconnectedpartyregisteredin a statewithpreferentialtaxation(it will beallowedtodeduct3%of the TI).

 

Head of the Office of Desk

Monitoring at the State Revenue

Department for Zhambyl region                                                          Egisinov N.