Kazakhstan corporate tax rate
Корпоративный подоходный налог (КПН) — standard rate on the taxable income of resident legal entities and of non-residents operating through a permanent establishment, Article 357(2)(5) of the Tax Code (Кодекс РК от 18 июля 2025 года № 214-VIII ЗРК).
| Current value | 20 percent |
|---|---|
| In force from | 2026-01-01 |
| Official source | Налоговый кодекс РК (Кодекс РК от 18 июля 2025 года № 214-VIII ЗРК), статья 357, пункт 2, подпункт 5): «от иной деятельности, не предусмотренной подпунктами 1), 2), 3) и 4) настоящего пункта, – 20 процентов»; введён в действие с 1 января 2026 года (ст. 848, п. 1) — текст в ИПС «Әділет» |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
The new Tax Code did NOT change the headline КПН rate — 20% carries over unchanged from Article 313(1) of the repealed 2017 Tax Code, in force since 1 Jan 2018. What the new Code changed is the structure around it: Art. 357(2) now sets rates BY ACTIVITY rather than one rate with exceptions. Sector variation as in force from 1 Jan 2026: 3% on production and processing of own agricultural/aquaculture output; 6% on agricultural cooperatives; 5% for organisations in the social sphere for tax period 1 Jan–31 Dec 2026, rising to 10% from 1 Jan 2027; 25% (the new penal band) on second-tier BANKING activity other than lending to business entities — including interest and capital-gain income on NBK-issued government securities, with the taxable-income methodology to be set jointly by the revenue authority and the National Bank — and on casinos, slot halls, totalisators and bookmakers; 20% on everything else. Separate objects under Art. 357(1): 15% on domestic income taxed at source; 15% on the net income of a non-resident legal entity operating through a permanent establishment; 20% on the taxable income of controlled foreign companies; non-resident source income at the Art. 682 rates. Tax period is the calendar year; return due 31 March following (Art. 358–359). Subsoil users, special economic zones and the AIFC have separate regimes not modelled here.
Earlier values
| From | Value | Source |
|---|---|---|
| 2018-01-01 | 20 | Кодекс РК от 25 декабря 2017 года № 120-VI «О налогах и друг |
Get it programmatically
curl https://asiaref.dev/v1/kz/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/kz/corporate-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/kz/corporate-taxOther Kazakhstan series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates