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


Article 581. The fee payers


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Article 581. The fee payers

The fee payers are persons granted the right to special use of wildlife in the manner prescribed by the legislation of the Republic of Kazakhstan.

Article 582. Rates of the fee for the use of wildlife

1. The fee rates shall be determined in the amount divisible by MCI established by the law on the national budget and effective as of the date of payment of such a fee.


2. The rates of the fee for commercial, amateur and sport hunting in the Republic of Kazakhstan are as follows:



Item №





Species of wild animals





Fee rate, per one specimen (MCI)



commercial hunting





amateur and sport hunting



1



2



3



4



1.



Mammals:







1.1.



moose (bull)



-



16



1.2.



moose (cow)



-



11



1.3.



moose (calf)



-



6



1.4.



maral (buck)



-



13



1.5.



maral (doe)



-



7



1.6.



maral (fawn)



-



4



1.7.



red deer (stag)



-



9



1.8.



red deer (hind)



-



5



1.9.



red deer (calf)



-



3,5



1.10.



roe deer (northern part of home range, buck)





4



1.11.



roe deer (northern part of home range, doe, fawn)



-



3



1.12.



roe deer (southern part of home range, buck)



-



3



1.13.



roe deer (southern part of home range, doe, fawn)



-



2



1.14.



Siberian ibex (billy)



-



4



1.15.



Siberian ibex (nanny, kid)



-



3,5



1.16.



musk deer



-



2



1.17.



boar (sow)



-



4



1.18.



boar (female, juvenile)



-



3



1.19.



saiga (buck)



4



5



1.20.



saiga (doe, fawn)



3



4



1.21.



Brown bear (except for Tienshan bear)



-



14



1.22.



European beaver, otter (except for Eurasian otter)



1



2



1.23.



sable



2



4



1.24.



marmots (except for Menzbier’s marmot)



0,060



0,12



1.25.



muskrat



0,045



0,9



1.26.



badger, fox



0,10



0,20



1.27.



corsac fox



0,045



0,10



1.28.



American mink



0,12



0,25



1.29.



lynx (except for Turkestan lynx)



-



0,45



1.30.



hares (tolai, brown, white)



0,010



0,045



1.31.



raccoon dog, North American raccoon, wolverine, Alpine weasel, weasel, ermine, Siberian weasel, Russian polecat, squirrel



0,020



0,35



1.32.



Aral yellow souslik (large-toothed souslik)



0,015



0,025



1.33.



Wolf



0



0



1.34.



jackal



0



0



2.



Birds







2.1.



diver (red-throated, black-throated)



0,015



0,030



2.2.



capercaillie



-



0,15



2.3.



black grouse



-



0,055



2.4.



Himalayan snowcock



-



0,20



2.5.



pheasant



0,020



0,060



2.6.



geese* (grey, white-fronted, bean), brant goose



0,020



0,045



2.7.



ducks* (roody shelduck, common shelduck, mallard, Baikal teal, European teal, grey, wigeon, pintail, garganey teal, shoveler, red-crested pochard, red-headed duck, tufted duck, bluebill, long-tailed duck, common goldeneye, king eider, scoter, magpie diver, red-breasted merganser, goosander)



0,010



0,020



2.8.



coot, northern lapwing, partridges (willow ptarmigan, ptarmigan, see-see partridge, European, Daurian), chokar, hazel grouse, pigeons (ring dove, stock dove, rock pigeon, blue hill pigeon), turtledove (common, eastern), waders (ruff, jack snipe, snipe, marsh snipe, pintail snipe, solitary snipe, double snipe, woodcock, curlew, whimbrel, black-tailed godwit, bar-tailed godwit)



0,005



0,010



2.9.



quail



0,005



0,010



Note.


* Except for the species entered into the Red Book of the Republic of Kazakhstan.


3. The rates of the fee for the use of species of animals that are objects of fishery are as follows:



Item №





Types of aquatic animals





Fee rates (MCI)



per one specimen



per one kg



1



2



3



4



1.



For commercial and scientific purposes:







1.1.



sturgeons (white sturgeon, Russian sturgeon, stellate sturgeon, sterlet, thorn sturgeon)





0,064



1.2.



herrings (shad, Brazhnikov’s shad, black-backed), mullet, flounder, sprat





0



1.3.



salmons (rainbow trout, lenok, grayling)





0,017



1.4.



whitefishes (European cisco, vendace, peled, broad whitefish, muksun), long-pincered crayfish





0,012



1.5.



roach





0,004



1.6.



seal



1,93





1.7.



large ordinary fish:







1.7.1.



grass carp, wild carp, common carp, asp, Volga zander, catfish, burbot, silver carp, pike, snakehead, pikeperch





0,013



1.8.



small ordinary fish:







1.8.1.



bream, roach, chub, shemaya, undermouth, osman, ide, crucian carp, perch, tench, dace and Lindberg’s dace, rudd, silver bream, sawbelly, white-eye, blue bream, sabre fish, buffalo fish, marinka





0,004



2.



For sport and amateur (recreational) fishing:







2.1.



with removal of:







2.1.1.



large ordinary fish





0,017



2.1.2.



white sturgeon





6,5



2.1.3.



sturgeons





5,5



2.1.4.



whitefishes, salmons





0,042



2.1.5.



small ordinary fish





0,008



2.1.6.



crayfish



0,008





2.2.



on a “catch and release” basis:







2.2.1.



large ordinary fish





0,1



2.2.2.



sturgeons (white sturgeon, Russian sturgeon, stellate sturgeon, sterlet, thorn sturgeon)



4,97





2.2.3.



whitefishes and salmons





0,27



2.2.4.



small ordinary fish





0,068



4. The rates of the fee for the use of species of animals used for other economic purposes (except for hunting and fishing) are as follows:



Item №





Animal species



Fee rates (MCI)



per one specimen



per one kg



1



2



3



4



1.



Mammals:







1.1.



African wild cat



0,030



-



1.2.



forest dormouse



0,015



-



2.



Birds:







2.1.



little, black-necked, horned, red-necked, great-crested grebe, cormorant, bittern, night heron, grey and purple heron



0,010



-



2.2.



great white heron



0,015



-



2.3.



oxeye, American and Eurasian golden plover, ringed plover, little ringed plover, Mongolian plover, Caspian plover, oriental plover, Kentish plover, dotterel, turnstone, rail, crake, little crake, marsh crake, moor hen, sandpiper, magpie, grey gull, wood sandpiper, greenshank, redshank, spotted redshank, marsh sandpiper, common sandpiper, Terek sandpiper, grey phalarope, red-necked phalarope, little stint, red-necked stint, long-toed stint, Temminck’s stint, curlew sandpiper, dunlin, sharp-tailed sandpiper, sanderling, broad-billed sandpiper, collared and black-winged pratincole, ringed turtledove, myna, yellow-billed chough, common starling, goldfinch, gold-fronted finch, roller, larks (crested, red-capped, Hume’s short-toed, rufous, eastern short-toed, calandra, eastern calandra, white-winged, black, horned, wood, sky, Indian short-toed), hermit crow, rock thrush 



0,005



-



2.4.



goshawk



0,010



-



2.5.



sparrowhawk, scops-owl, little owl, owl, long-eared owl, short-eared owl, buzzard



0,045



-



3.



Reptiles:







3.1.



Central Asian tortoise, pond turtle



0,020



-



3.2.



steppe agama, toad-headed agama, sunwatcher, plate-tailed gecko



0,010



-



3.3.



Central Asian viper



0,045



-



3.4.



Dione snake, Tatary sand and sand boa



0,035



-



3.5.



lake frog



0,005



-



4.



Aquatic invertebrates:







4.1.



brine shrimp (cysts)



-



0,045



4.2.



gammarus, water flea



-



0,010



4.3.



leeches



-



0,030



4.4.



other aquatic invertebrates and cysts



-



0,005



4.5.



artemia



-



0,0043


Footnote. Article 582 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2022).




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