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

Article 776-3. The single payment rate and the share of individual income tax in it on income taxable at the source of payment

1. The single payment rate applied to the object of taxation shall be:

from January 1, 2023 - 20.0 percent;

from January 1, 2024 - 21.5 percent;

from January 1, 2025 - 23.8 percent;

from January 1, 2026 - 24.8 percent;

from January 1, 2027 - 25.8 percent;

from January 1, 2028 - 26.3 percent.

At the same time, for employees exempted from social payments (with the exception of mandatory professional pension contributions) in accordance with the laws of the Republic of Kazakhstan “On pension provision in the Republic of Kazakhstan”, “On compulsory social insurance”, “On compulsory social medical insurance”, as well as for employees for whom, in accordance with subparagraphs 1), 7), 8), 9), 11), 12) and 13) of paragraph 1 of Article 26 of the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance”, contributions to compulsory social health insurance are paid by the state, the single payment rate is reduced by an appropriate share of social payments (with the exception of mandatory professional pension contributions).

2. The share of individual income tax of the single payment payer from the single payment rate shall be:

from January 1, 2023 - 9.0 percent;

from January 1, 2024 - 8.4 percent;

from January 1, 2025 - 7.6 percent;

from January 1, 2026 - 7.3 percent;

from January 1, 2027 - 7.0 percent;

from January 1, 2028 - 6.9 percent.
Article 776-4. The procedure for calculating, paying a single payment and reflecting obligations on it in the relevant tax reporting

1. The calculation, withholding of the relevant shares of the single payment and its transfer, and also reflection of obligations on it in the relevant tax reporting, shall be carried out by the tax agent in the manner and within the time frames established by this chapter.

2. Calculation of a single payment shall be made by a tax agent when accruing the taxation object.

3. Withholding the amounts of the corresponding shares of the single payment due to individual income tax, mandatory pension contributions, mandatory social health insurance contributions shall be made by the tax agent no later than the day of payment of income subject to taxation at the source of payment.

4. Employer's mandatory pension contributions, social contributions and mandatory social health insurance contributions shall be made by tax agents at their own expense in favor of employees.

5. The tax agent shall transfer the single payment on accrued income on a monthly basis no later than the 25th day of the month following the reporting one, in the total amount through second-tier banks or organizations engaged in certain types of banking operations, to the bank account of the Government for Citizens State Corporation, indicating the month, for which such a single payment is transferred.

6. Payment, transfer of a single payment and its distribution in the form of individual income tax and social payments (with the exception of mandatory professional pension contributions), as well as their return shall be carried out in the manner determined by the authorized state social security body in agreement with the National Bank of the Republic of Kazakhstan, the authorized body, as well as authorized state bodies in state planning, in healthcare and in digital development.

7. The amounts of a single payment shall be reflected in the relevant declarations in the manner prescribed by Articles 358, 688 and 707 of this Code.