Rules for calculating the tax burden coefficient

Rules for calculating the tax burden coefficient

      Starting from January 1, 2026, the updated Rules for calculating the Tax Burden Coefficient (hereinafter referred to as TBC) will come into effect. The new provisions are set out in the Tax Code (paragraph 2 of Article 45) and in the Order of the Minister of Finance of the Republic of Kazakhstan No. 620 dated October 23, 2025, “On the approval of the Rules for calculating the Tax Burden Coefficient.”

      The following innovations are introduced for calculating the TBC:

  1. the average industry TBC will be calculated separately for taxpayers applying the special tax regime and for those on the general taxation regime;
  2. the average industry TBC will now be calculated once a year as of May 1 of the year following the reporting year.

      These changes aim to promote fair competition, increase transparency in business activities, and reduce the shadow economy.