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

Article 576. The fee rates

1. Fee rates are determined in the amount of a multiple of the MCI, established by the law on the republican budget and effective on the first day of the tax period.

Paragraph 2 is suspended until 01.01.2025 by the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI and during the suspension period this paragraph is valid in the following edition.

Paragraph 2 is provided for in the wording of the Law of the Republic of Kazakhstan dated 02.01.2021 No. 402-VI (effective from 01.01.2022).

2. Rates of fees for emissions of pollutants from stationary sources are:

№	Types of pollutants	Fee rates per 1 ton (MCI)	Fee rates per 1 kilo (MCI)
1	2	3	4
1.	sulfur oxides (SOx)	20
2.	nitrogen oxide (NOx)	20
3.	Dust and ash	10
4.	Lead and its compounds	3 986
5.	Hydrogen sulfide	124
6.	Phenols	332
7.	Hydrocarbons	0,32
8.	Formaldehyde	332
9.	Carbon monoxide	0,32
10.	Methane	0,02
11.	Soot	24
12.	Iron oxides	30
13.	Ammonia	24
14.	Chrome Hexavalent	798
15.	Copper oxides	598
16.	Benz(a)pyrene		996,6

3. The rates of the fee for emissions of pollutants from the flaring of associated and (or) natural gas are as follows:

Item №	Types of pollutants	Fee rates per 1 ton (MCI)
1	2	3
1.	Hydrocarbons	44,6
2.	Carbon oxides	14,6
3.	Methane	0,8
4.	Sulfur dioxide	200
5.	Nitrogen dioxide	200
6.	Soot	240
7.	Hydrogen sulfide	1 240
8.	Mercaptan	199 320

4. The rates of the fee for emissions of pollutants into the air from mobile sources are as follows:

Item №	Type of fuel	Rate for 1 ton of used fuel (MCI)
1	2	3
1.	For unleaded gasoline	0,33
2.	For diesel fuel	0,45
3.	For liquid, compressed gas, kerosene	0,24

Paragraph 5 is suspended until 01.01.2025 by the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI and during the suspension period this paragraph is valid in the following edition.

Paragraph 5 is provided for in the wording of the Law of the Republic of Kazakhstan dated 02.01.2021 No. 402-VI (effective from 01.01.2022).

5. The rates of fee for discharges of pollutants are:

№	Types of pollutants	Fee rates per 1 ton (MCI)
1	2	3
1.	Nitrites	1 340
2.	Zinc	2 680
3.	Copper	26 804
4.	Biological oxygen demand	8
5.	Ammonium saline	68
6.	Oil products	536
7.	Nitrates	2
8.	Iron total	268
9.	Sulphates (anion)	0,8
10.	Suspended solids	2
11.	Synthetic surfactants	54
12.	Chlorides (anion)	0,2
13.	Aluminum	54

Paragraph 6 is suspended until 01.01.2025 by the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI and during the suspension period this paragraph is valid in the following edition.

Paragraph 6 is provided for in the wording of the Law of the Republic of Kazakhstan dated 02.01.2021 No. 402-VI (effective from 01.01.2022).

6. The rates of fee for the disposal of production and consumption wastes are:

№	Types of wastes	Fee rates (MCI)
		per 1 ton	per 1 gigabecquerel (GBq)
1	2	3	4
1.	For disposal of production and consumption waste at landfills, in storage facilities and specially designated places:
1.1.	Waste for which hazard properties are taken into account for the purposes of calculating the fee, with the exception of the waste indicated in line 1.2 of this table:
1.1.1.	hazardous waste	8,01
1.1.2.	non-hazardous waste	1,06
1.2.	Separate types of waste for which hazard properties are not taken into account for the purposes of calculating the fee:
1.2.1.	Municipal waste (municipal solid waste, sludge from sewage treatment plants)	0,38
1.2.2.	Mining and quarrying waste (except oil and natural gas extraction):
1.2.2.1.	overburden grounds	0,004
1.2.2.2.	enclosing rocks	0,026
1.2.2.3.	enrichment rejects	0,02
1.2.2.4.	Slag, sludge	0,038
1.2.3.	Slags, sludges formed at the metallurgical stage during the processing of ores, concentrates, agglomerates and pellets containing minerals, production of alloys and metals	0,038
1.2.4.	Ash and slag	0,66
1.2.5.	Agricultural waste, including manure, bird droppings	0,002
1.2.6.	Radioactive waste:
1.2.6.1.	Transuranic		0,76
1.2.6.2.	alpha radioactive		0,38
1.2.6.3.	beta-radioactive		0,04
1.2.6.4.	ampoule radioactive sources		0,38

7. The rates of fee for placement of sulfur in the open form on sulfur pads, formed during operations for exploration and (or) production of hydrocarbons, make 3.77 MCI per ton.

Paragraph 8 is suspended until 01.01.2025 by the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI and during the suspension period this paragraph is valid in the following edition.

Paragraph 8 is provided for in the wording of the Law of the Republic of Kazakhstan dated 02.01.2021 No. 402-VI (effective from 01.01.2022).

8. Local representative bodies have the right to increase the rates for the disposal of municipal waste (solid household waste, sludge from sewage treatment plants), established by line 1.2.1 of the table of paragraph 6 of this article.

Footnote. Article 576 as amended by the Law of the Republic of Kazakhstan dated 02.01.2021 No. 402-VI (shall be enforced from 01.01.2022).