Kazakhstan | Amendments to the Law on Transfer Pricing
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New rules for obtaining temporary residence permits and permanent residence permits in Kazakhstan
On April 13, 2026, changes to the procedure for obtaining temporary residence permits (TRPs) took effect in Kazakhstan. The main change is the complete transition of the procedure to a digital format.
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IIN for foreigners in Kazakhstan: What has changed and how does the AIFC’s e-IIN differ?
On December 31, 2025, the pilot project for issuing Individual Identification Numbers (IINs) through the embassies of the Republic of Kazakhstan abroad came to an end.
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Expansion of AIFC service support: a new Expat Center location in Almaty and the opening of the AIFC Client Office
The Astana International Financial Centre (AIFC) continues to develop its support infrastructure for participants by expanding access to advisory and support services in the regions.
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New Tax Code of Kazakhstan of 2026. Key changes to CIT and VAT. Changes in payroll. Social contributions under civil-law contracts. PIT deductions
Date & Time
11.12.2025
13:00-14:45 MSK
Language
Russian
Admission
Free
Platform
MS Teams
Nurbol Muzaparov
- Senior Tax Consultant
New Tax Code of the Republic of Kazakhstan from 2026: Key Changes to Corporate Tax and VAT
- Corporate Income Tax:
- Corporate tax rates;
- Advance payments on corporate tax;
- Certain types of income;
- Economic benefits not recognized as income;
- Deductions;
- Reduction of taxable income.
- VAT:
- Registration as a VAT payer;
- Issuing electronic invoices/VAT rates;
- Issuing invoices by VAT payers;
- Procedure for calculating and paying tax;
- Date of turnover/amount of turnover;
- Conditions/dates for claiming VAT refunds.
Irina Tikhomirova
- Team Leader of the Payroll Calculation Team
Legislative changes in 2026 in employee payments
- Progressive rate of personal income tax, taxation features for non-residents;
- Changes in social tax rates and insurance contributions and deductions.
Yulia Nyakova
- Process and Quality Development Manager
Social contributions under civil-law contracts. Personal income tax deductions
- Calculating social contributions under civil-law contracts:
- Calculating social contributions under civil-law contracts;
- Retrospective Amendments (Law No. 208-III);
- New personal income tax deduction for social contributions from civil-law contracts.
- Personal income tax deductions:
- Application of personal income tax deductions in 2025;
- New personal income tax deduction system from 2026.
Accounting Outsourcing Services in Kazakhstan: Compliance, Efficiency, and Growth
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Company Formation in Kazakhstan: Unlocking Opportunities in AIFC, Mainland, and Beyond
The list of offshore zones for the purposes of banking and insurance activities and organizations engaged in microfinance activities has changed
Resolution of the Board of the Agency of the Republic of Kazakhstan on Regulation and Development of Financial Market of March 29, 2024 № 18 made changes to the resolution of the Board of the Agency of the Republic of Kazakhstan on Regulation and Development of Financial Market of February 24, 2020 № 8 Read more
Buying and selling cryptocurrency on the territory of Kazakhstan is allowed on the digital asset exchanges of the Astana International Financial Centre
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