On taxes and other obligatory payments to the budget (Tax Code)

Article 485. Tax rates

1. Unless otherwise provided for by this article, the social tax is calculated at the rate of:

9.5 percent - from January 1, 2018;

11 percent - from January 1, 2025.

2. Individual entrepreneurs and private practice owners calculate the social tax in the amount of 2 times the monthly calculation index established by the law on the national budget and effective as of the date of payment - for themselves and 1 monthly calculation index - for each employee.

The provision of this paragraph does not apply to:

1) taxpayers within the period of temporary suspension of their filing of tax returns in accordance with Article 213 of this Code;

2) individual entrepreneurs applying a special tax regime on the basis of a simplified declaration;

3) individual entrepreneurs, with the exception of those specified in subparagraph 2) of part two of this paragraph, and persons engaged in private practice who did not receive income in the tax period.

3. Social tax rates for payers applying a special tax regime on the basis of a simplified declaration are established by Chapter 77 of this Code.

Footnote. Article 485 as amended by Law of the Republic of Kazakhstan No. 241-VI dated 02.04.2019 (shall be enforced since 01.01.2020); dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2018).

Chapter 55. THE ORDER FOR THE TAX CALCULATION AND PAYMENT

Article 486. The order for social tax calculation

1. The amount of social tax shall be determined by applying the relevant rates established in paragraph 1 of Article 485 of this Code to the object of taxation determined by paragraph 2 of Article 484 of this Code, taking into account the provisions of paragraph 3 of Article 484 of this Code.

2. Individual entrepreneurs, except for those applying a special tax regime on the basis of a simplified declaration, private practice owners calculate the social tax applying the rates, set in paragraph 2 of Article 485 of this Code, to the item subject to social tax, specified in paragraph 1 of Article 484 of this Code.

3. The amount of the social tax payable to the state budget is determined as the difference between the calculated social tax and the amount of social contributions calculated in accordance with the Law of the Republic of Kazakhstan “On Compulsory Social Insurance”.

If the amount of calculated social contributions to the State Social Insurance Fund exceeds the amount of calculated social tax or their amounts are equal, the amount of the social tax payable to the state budget is considered to be zero.

4. Organizations operating in the territory of the “Park of Innovative Technologies” special economic zone shall calculate the social tax with account of the provisions established by paragraph 9 of Article 709 of this Code.

5. The state body or local executive body, by its decision shall have the right to recognize the simultaneous fulfillment of the obligation by its structural subdivisions and (or) territorial bodies according to:

calculation and payment of social tax on the objects of taxation that are expenses of structural divisions and (or) territorial bodies subordinate to such a state body or local executive body;

calculation, withholding and transfer of individual income tax on income subject to taxation at the source of payment, which are accrued, paid to the employees of structural divisions and (or) territorial bodies subordinate to such a state body or local executive body.

6. The amount of the social tax calculated by state institutions for a taxable period is reduced by the amount of a temporary disability social benefit paid in accordance with the legislation of the Republic of Kazakhstan.

7. If the amount of the paid social benefit, specified in paragraph 6 of this article, exceeds the amount of the calculated social tax for a taxable period, the excess amount is carried forward to the next taxable period.

Footnote. Article 486 as amended by the laws of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (see Article 2 for the procedure of entry into force).