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.
The amendment regarding the limitation on attributing to CIT deductions expenses from related parties became effective retrospectively from January 1, 2023
Subparagraph 23 of Article 264 of the Tax Code has been amended to clarify that this limitation applies only to those persons who are registered in states with preferential taxation.
Read more
New procedure for the translation into roubles of profits tax amounts when income is paid to a foreign organization
As from 31.08.23 the procedure for the conversion into roubles of profits tax withheld by a Russian tax agent when income is paid to a foreign organization has been changed.Read more