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

Article 320. Tax rates

1. Income of a taxpayer, except for income specified in paragraph 2 of this article, is taxed at the rate of 10 percent.

2. Excluded by the Law of the Republic of Kazakhstan dated 11.07.2022 No. 135-VII (shall be enforced from 01.01.2023).

An amenmend is provided in Article 321 by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).



Article 321. Income included in the annual income of an individual

The annual income of an individual includes all types of his/her income:

1) the income of an employee, including the income of a household employee and the income of a resident labor immigrant;

2) income from the sale of goods, performance of works, rendering of services, except for property income received by an individual who is not an individual entrepreneur, a private practice owner;

3) income in the form of payment by a third party of the value of goods, works performed, services rendered by an individual;

4) income in the form of works performed, services rendered to pay off the debt to an individual;

5) income in the form of property received free of charge, including works, services;

6) income in the form of debt forgiveness;

7) income in the form of a decrease in the size of claim to a debtor, except for written-off fines, penalties and other sanctions;

8) income in the form of payment of interest on repo transactions;

9) income in the form of pension payments;

10) income in the form of dividends, remuneration, winnings;

11) income in the form of a scholarship;

12) income under accumulative insurance contracts;

13) property income;

14) income of an individual entrepreneur;

15) income of a private practice owner;

16) income from a personal subsidiary farm, recorded in a household register in accordance with the legislation of the Republic of Kazakhstan, subject to taxation, on which the individual income tax was not withheld at the source of payment due to submission of false information to a tax agent by a person running a personal subsidiary farm;

17) other income not specified in subparagraphs 1) - 16) of this article received from a tax agent or from sources outside the Republic of Kazakhstan;

18) consolidated profit of controlled foreign companies or permanent establishments of controlled foreign companies, determined in accordance with Article 340 of this Code.
Chapter 36. INCOME
Clause 1. Income subject to taxation at the source of payment

An amenmend is provided in Article 322 by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).