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Emission paymentsMetric units Unit converter

Payment for pollutant emissions

The payment for negative environmental impact under the 2026 Tax Code: mass emitted × rate in MCI per tonne × MCI × coefficient. Rates for flares, stationary and mobile sources and sulphur are in the presets.

Formula
P = M · r · МРП · K

Rates are those of Art. 639 of the 2026 Tax Code, in MCI on the first day of the tax period. The para 2 rates for stationary sources apply to category II and III objects, and to category I objects (except life-support objects) in 2026–2027: from 2028 they double and from 2031 they triple (para 3). Coefficient 0 applies to emissions from stationary sources and flares within the norms of an integrated environmental permit (Art. 640(2)); coefficient 2 applies in 2026–2027 to the rates of paras 2, 5, 7, 10 and 13 of Art. 639 for objects on the Government's list of the 50 largest category I emitters without such a permit; power producers and natural monopolies have their own coefficients. The mass within the norms and limits is charged (Art. 638).

Source: Tax Code of Kazakhstan of 18.07.2025 No. 214-VIII, Arts. 636–642 (object: Art. 638, rates: Art. 639, coefficients: Art. 640); MCI 2026: Law of 08.12.2025 No. 239-VIII, Art. 7

Inputs

You can change a field's unit: the value is converted to the formula's units automatically.

M

Actual mass within the permitted norms (category I and II objects) or the declared mass (category III), Tax Code Art. 638. For mobile sources: the mass of fuel used.

rMCI/t

Tax Code Art. 639: pick the substance in the presets. The benzo(a)pyrene rate is per kilogram: 996.6 MCI/kg = 996,600 MCI/t.

МРПKZT

2026: 4,325 KZT (Law on the 2026–2028 national budget, Art. 7).

K

1: general case; 0: emissions within the norms of an integrated environmental permit; 2: an object on the list of the 50 largest category I emitters without such a permit, 2026–2027 (Tax Code Art. 640).

Unit converter for this formulaMass
Metric
  • kg1
  • t0.001
  • kt1·10⁻⁶
US field units
  • lb2.20462
  • short ton (US)0.00110231
All units →
Result
P — Payment for the period
Fill in all fields
  • r · МРП — Rate in tenge per tonne
    –KZT/t

More in Emission payments

Payment for flaring emissions

The payment for emissions from flaring associated and natural gas for all eight substances rated in Art. 639(5) of the 2026 Tax Code at once, broken down by substance.

Results are engineering estimates from standard formulas; for design decisions check them against the codes, project documents and specialists' calculations. The formulas carried over from the original set are unchanged, and their errors are described in the notes.