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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Data control and data accuracy in the Unified State Register of Employers of Kazakhstan: changes in legislation and tools for employers
Effective January 1, 2026, the Republic of Kazakhstan has tightened controls on the use of civil law contracts in cases where an employment relationship effectively exists between the parties.
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New rules for registering immigrants will be introduced in Kazakhstan on July 1, 2026
According to the new Rules (Order of the Minister of Internal Affairs of the Republic of Kazakhstan No. 923 dated November 17, 2025), immigrants arriving in Kazakhstan from countries with a visa-free regime for a stay of up to 90 days are required to register online with the internal affairs authorities of the Republic of Kazakhstan no later than 30 calendar days from the date of crossing the border.
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The National Bank of the Republic of Kazakhstan has approved rules for the operation of an anti-fraud center to combat payment fraud
The National Bank of the Republic of Kazakhstan has approved the rules of operation for the anti-fraud center, which is a center for the exchange of data on payment transactions with signs of fraud (Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 54 dated August 25, 2025).
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New requirements for registration and re-registration of legal entities in Kazakhstan
On April 1, 2026, amendments to the rules for the provision of public services “State registration of legal entities, accounting registration of their branches and representative offices” and “State re-registration of legal entities, accounting re-registration of their branches and representative offices” will come into force in Kazakhstan.
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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.
Planned restrictions for registering legal entities in Kazakhstan
The authorities of Kazakhstan are considering tightening the requirements for registering legal entities. The initiative is linked to the growing number of fictitious companies and bogus transactions used to evade taxes and withdraw funds from the economy.
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Local, master, and country-by-country documentation: how businesses can prepare for transfer pricing audits in Kazakhstan
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