CodeNo longer in force

Tax Code (2017, repealed)

Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget (Tax Code)”

Replaced by: Tax Code (2025)

The previous Tax Code, applied from 1 January 2018 to 31 December 2025. It was repealed by the new Tax Code of 18 July 2025 with effect from 1 January 2026, except two minor provisions that remain until 2027 and 2029.

What matters for an oil & gas company

Lost force on 1 January 2026; replaced by the Tax Code No. 214-VIII of 18 July 2025.
Only paragraph 1-1 of Article 68 (pilot projects in tax administration, until 1 January 2027) and paragraph 23 of Article 26 (information on Astana Hub participants, until 1 January 2029) remain.
Still a reference for obligations that arose before 2026: the new Code applies the tax law in force when an obligation arises (expressly for subsoil use contracts) and bars retroactive rules that worsen the taxpayer's position.

Taxes and payments

The summaries are for orientation and are not legal advice. Only the official text is legally binding. Checked in September 2026.