Legal library
The codes, laws and rules in force today. For each act: what it regulates, its key points and a link to the official text on Adilet.
- acts
- 66
- codes and laws
- 27
- rules and methodologies
- 39
The law at each stage of a project
- 01Getting the right
Auction, contract or licence, signature bonus
- 02Exploration
Exploration project, geological data, environment
- 03Development and production
Development plan, procurement, staff, taxes, exports
- 04Closing down
Liquidation security, abandonment and suspension
What has changed since 2019
The main new codes, laws and rules for an oil & gas company.
- In force from · 8 September 2026Land Code
Holders of hydrocarbon contracts may sublease plots to another subsoil user working on a shared territory.
- In force from · 1 July 2026Construction Code
The Construction Code replaced the 2001 Law on Architectural, Urban Planning and Construction Activities: project expertise, contractor licences, acceptance of facilities through a digital system.
- Adopted · 28 April 2026Reserves and resources classification instruction
A new instruction on classifying reserves and resources (Order No. 208) and new reserves estimation methodologies (Order No. 207). For oil and gas the national categories A, B, C1, C2 remain.
- In force from · 1 January 2026Tax Code (2025)
The new Tax Code replaced the 2017 Code: VAT 16% instead of 12%; MET on oil 5–18% by output, with a 0.5 factor for domestic sales; from 2027 MET also depends on the world price, and MET payers are exempt from the export rent tax.
- In force from · 1 January 2026Low-profitability hydrocarbon fields rules (MET)
New rules on low-profitability fields (Government Resolution No. 1024) replaced the 2018 resolution: a reduced MET rate only for fields with sales profitability of 0% or less. High-viscosity, watered, low-yield and depleted fields are no longer separate categories.
- In force from · 10 June 2025Water Code (2025)
The new Water Code replaced the 2003 Code. Reinjection of formation water to maintain reservoir pressure needs neither an environmental nor a special water use permit.
- In force from · 1 July 2023Social Code
The Social Code replaced ten laws on pensions, employment and social insurance. Employer pension contributions: 3.5% in 2026, 4.5% in 2027, 5% from 2028.
- Adopted · 30 June 2023Foreign labour permit rules
New rules on foreign labour quotas (Order No. 274) and work permits (Order No. 279): four categories of workers; permits of one to three years for operators.
- Adopted · 22 July 2021Liquidation security rules (hydrocarbons, uranium)
The liquidation fund was replaced by liquidation security: a pledged bank deposit or, for certain contracts, a guarantee. It is provided before operations begin.
- In force from · 1 July 2021Environmental Code
The new Environmental Code replaced the 2007 Code: four facility categories (oil and gas production is Category I), a comprehensive BAT-based permit for Category I since 2025, greenhouse-gas quotas.
- In force from · 1 July 2021Technical Regulation Law
The new Technical Regulation Law replaced the 2004 law: products reach the market only after conformity assessment (certificate or declaration).
- In force from · 1 July 2019Currency Law
The Currency Law replaced the 2005 law: repatriation of export proceeds, registration numbers for capital-movement contracts.
- In force from · 15 January 2019Natural Monopolies Law
The Natural Monopolies Law replaced the 1998 law: tariffs for oil and gas transport by main pipelines are approved by the authorised body.
Constitution → codes and laws → Government resolutions → ministerial orders (rules, methodologies, instructions). A lower act cannot contradict a higher one.
Rates of CIT, MET, export rent tax, export duty and bonuses under the new Tax Code.
The summaries are for orientation and are not legal advice. Only the official text is legally binding. Checked in September 2026.