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.
Download presentation (PDF, RU)
Irina tikhomirova konsu teamlead payroll hr e1681906218773
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.
Download presentation (PDF, RU)
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.
Download presentation (PDF, RU)

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

In Kazakhstan, transfer pricing (TP) reporting requirements continue to tighten. Legislation has already established a comprehensive three-tier reporting system: Local File, Master File, and Country-by-Country Report. For companies, this means one thing: preparation for audits must be systematic, documented, and timely.
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The Advantages of Payroll Outsourcing in Kazakhstan

Payroll management in Kazakhstan requires precision, confidentiality, and deep understanding of local labour and tax regulations. For many companies, outsourcing payroll is the most efficient way to ensure accuracy, compliance, and employee satisfaction.Read more


Accounting Outsourcing Services in Kazakhstan: Compliance, Efficiency, and Growth

Kazakhstan is becoming one of the most attractive destinations in Central Asia for international companies and local businesses. With its fast-developing economy, strong trade links, and investment-friendly climate, many companies are setting up operations in Almaty, Astana, and other major cities.
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The International Arbitration Center at the AIFC – the key to effective resolution of international disputes

When doing business with foreign partners, companies face the question: how to protect their interests in the event of a dispute, especially if the counterparty's assets are located abroad? Traditional state courts often prove ineffective in such cases. The solution for international commercial contracts is the International Arbitration Center at the AIFC (hereinafter referred to as the IAC).
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The Advantages of Accounting Outsourcing in Kazakhstan

In Kazakhstan’s dynamic and highly regulated environment, businesses face growing complexity in financial reporting, taxation, and compliance. Outsourcing accounting functions to a professional service provider is becoming a strategic choice for companies that value accuracy, transparency, and efficiency.
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