Subsoil-user taxes

20% general rate (Art. 357(2)(5)). There is no special CIT rate for subsoil users. Other rates: 25% for second-tier banks (except lending to businesses) and for gambling; 3% for agricultural producers; 6% for agricultural co-operatives; 5% in 2026 and 10% from 2027 for the social sphere. Branch profits tax on a non-resident's permanent establishment: 15% (Art. 689). Business losses carry forward for 10 years (Art. 339).

2026 (Art. 778(1)(1)), by the contract's planned annual production: up to 250 kt 5%; up to 500 kt 7%; up to 1 Mt 8%; up to 2 Mt 9%; up to 3 Mt 10%; up to 4 Mt 11%; up to 5 Mt 12%; up to 7 Mt 13%; up to 10 Mt 15%; over 10 Mt 18%. Oil sold or delivered domestically (Kazakh refineries, tolling, own use, in-kind) gets a 0.5 coefficient. From 1 January 2027 (Art. 778(1)(2)), a volume × world price matrix applies (columns 20…200 USD/bbl). Rates run from 19% (up to 250 kt at up to 40 USD) to 67% (over 10 Mt at 190 USD). Domestic oil then gets an equalising coefficient instead of 0.5.

10% standard rate (e.g. exported raw gas). Domestic sales, by annual production: up to 1.0 bcm 0.5%; up to 2.0 bcm 1.0%; over 2.0 bcm 1.5% (Art. 778(1)). The 2027 matrix applies to oil only.

One rate on the full value, set by the world price (USD/bbl, inclusive): up to 20: 0%; up to 30: 0%; up to 40: 0%; up to 50: 7%; up to 60: 11%; up to 70: 14%; up to 80: 16%; up to 90: 17%; up to 100: 19%; up to 110: 21%; up to 120: 22%; up to 130: 23%; up to 140: 25%; up to 150: 26%; up to 160: 27%; up to 170: 29%; up to 180: 30%; up to 190: 32%; up to 200 and above: 32% (Art. 749). Quarterly: pay by the 25th and file by the 15th of the second month after the quarter.

Below 25 USD/bbl: 0. From 25 to 105 USD/bbl: ECD (USD/t) = average price (USD/bbl) × 1 (e.g. 76 USD/bbl → 76 USD/t). Above 105 USD/bbl, by table: 105–115: 115 USD/t; 115–125: 130; 125–135: 145; 135–145: 160; 145–155: 176; 155–165: 191; 165–175: 206; 175–185: 221; 185 and above: 236 USD/t. Actual rates reported (KGD data, press): August 2026 76 USD/t; September 2026 94 USD/t (average 94 USD/bbl for 20.07–20.08.2026).

Sliding scale by tier (net income as % of deductions): up to 25% not taxed; 25–30% 10%; 30–40% 20%; 40–50% 30%; 50–60% 40%; 60–70% 50%; over 70% 60% (Art. 808). Each rate applies to the slice of income in its tier (Art. 807). Calendar-year period; file by 31 March and pay within 10 days after the filing deadline.

By world oil price (USD/bbl, inclusive): up to 50: 0%; up to 60: 6%; up to 70: 12%; up to 80: 18%; up to 90: 24%; up to 100: 30%; up to 110: 32%; up to 120: 34%; up to 130: 36%; up to 140: 38%; up to 150: 40%; over 150: 42%. Complex offshore projects: 0/2/4/6/8/10/10.7/11.3/12.0/12.7/13.3/14.0% over the same bands (Art. 814).

Hydrocarbons: exploration contract (no approved reserves) 2,800 MCI. Production or combined contract without approved reserves: 3,000 MCI plus 10 MCI per block above 300. With approved reserves: (C × 0.04%) + (Cp × 0.01%), minimum 10,000 MCI, where C = value of A+B+C1 reserves and Cp = value of C2 reserves and C3 resources. At MCI 4,325 KZT: 2,800 MCI = 12,110,000 KZT; 3,000 MCI = 12,975,000 KZT; 10,000 MCI = 43,250,000 KZT. Payable within 20 working days (Art. 764).

Not applicable. It is absent from the 2026 Code's list of special payments (Art. 753(3)), as it was from the 2018 Code. It used to be 0.1% (2008 Code Arts. 317–324). Those articles ran until 31.12.2018, so the bonus was abolished from 1 January 2019 (obligations arising in 2018 remained payable).

Fixed amount, payable once production starts, after the earliest of: commercial discovery announcement, move to the production stage, a production licence or a production contract. Up to 10,000 MCI: a lump sum by 10 April of the year after production starts. Over 10,000 MCI: equal quarterly instalments of at least 2,500 MCI each over no more than 10 years, due by the 25th of the second month after each quarter. Not payable under exploration-only contracts.

1.5% general rate for legal entities (Art. 592(1)). Special rates: 0.5% for individual entrepreneurs and the simplified regime; 0.1% for certain NGOs and the social sphere; 0% for SEZs, investment agreements, etc. Current payments are due by 25 February, May, August and November.

Land tax: base rates per hectare by land category. For industrial land outside settlements, the rate is proportional to the soil score (Arts. 576–581). Local councils may change rates by up to ±50% of the base rates on the basis of zoning (Art. 582). Rent is set in the lease calculation, cannot be below the land tax for the plot (Arts. 621(2), 622(3)), and is paid in equal instalments by 25 February, May, August and November (Art. 622(4)).

16% general rate (Art. 503(1)). 5% in 2026 and 10% from 2027 for medicines, medical devices and services; 10% for domestic periodicals. 0% on exports of goods, meaning removal outside the EAEU customs territory, including crude oil exports (Arts. 467, 503(4)). Quarterly period. Excise on crude oil and gas condensate is 0 KZT/t (Arts. 536–537).

Non-residents (Art. 682): 15% general rate. For a holder of at least 25% of the capital, directly or indirectly: 5% on dividends up to 230,000 MCI (MCI as of 1 January; 994,750,000 KZT in 2026) and 15% on the excess. Residents of tax havens: 20%. Dividends on securities in a Kazakh exchange's official list (if trading criteria are met) are exempt (Art. 681(7)). Treaty rates may apply. Resident individuals (Art. 363(3)): 5% on annual dividends up to 230,000 MCI and 15% above. Resident legal entities: dividends are excluded from taxable income (Art. 255(1)(1)) and are not taxed at source (Art. 351).

Non-residents: 15% withheld at source (20% for tax havens) (Art. 682). Indirect sales are also taxed where 50% or more of a (resident or non-resident) company's asset value is property of Kazakh residents, including subsoil users (Art. 687(1)). No 3-year holding exemption applies for subsoil users. Resident legal entities: the gain is part of taxable income (CIT 20%). The 3-year participation exemption does not apply if the issuer is a subsoil user or subsoil-user property exceeds 50% of its assets (Art. 337(2)(7)). Resident individuals: PIT at 10% up to 8,500 MCI of annual income and 15% above, with the same subsoil-user carve-out (Arts. 363(1), 400(1)(4)).

6% (Art. 557(1)). It is not reduced by social contributions (Art. 558). Agricultural producers pay 1.8%. Due by the 25th of the following month.

Payment = mass × MCI-per-tonne rate (MCI on the 1st day of the period; 4,325 KZT in 2026) × coefficients. Flaring: hydrocarbons 44.6 MCI/t; carbon oxides 14.6; methane 0.8; SO₂ 200; NO₂ 200; soot 240; H₂S 1,240; mercaptan 199,320. Category I stationary sources in 2026–2027: SOx and NOx 20 MCI/t each; rates double from 2028 and triple from 2031. Sulphur on pads: 3.77 MCI/t. Emissions within the norms of an integrated environmental permit carry a coefficient of 0.