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

Article 553. Registration levy rates

1. The registration fee rates shall be determined in the amount divisible by the monthly calculation index established by the Law on the republican budget (hereinafter in this Chapter referred to as MCI) and effective as of the date of payment of such fees.

2. The rates of fee for state (record) registration of legal entities, their branches and representative offices, except for commercial organizations, as well as their re-registration are as follows:

ItemNo.	Types of registrationactions	Rates (MCI)
1	2	3
1.	For state registration (re-registration), state registration of termination of activity of legal entities (including reorganization in cases provided for by the legislation of the Republic of Kazakhstan), record registration (re-registration), deregistration of their branches and representative offices, except for commercial organizations:
1.1.	legal entities, their branches and representative offices	6,5
1.2.	political parties, their branches and representative offices	14
2.	For state registration (re-registration), state registration of termination of activities (including in the event of reorganization in cases provided for by the legislation of the Republic of Kazakhstan) of institutions financed from the budget, state-owned enterprises and associations of apartment building property owners, registration (re-registration), removal from accounting registration of their branches and representative offices:
2.1.	for state registration, registration of termination of activity, record registration, deregistration	1
2.2.	for re-registration	0,5
3.	For state registration (re-registration), state registration of termination of activity (including reorganization in cases provided for by the legislation of the Republic of Kazakhstan) of children’s and youth public associations, as well as public associations of disabled people, record registration (re-registration), deregistration of their branches and representative offices, branches of republican and regional ethnic-cultural public associations
3.1.	for registration (including during reorganization in cases provided for by the legislation of the Republic of Kazakhstan)	2
3.2.	for re-registration, state registration of termination of activity (including reorganization in cases provided for by the legislation of the Republic of Kazakhstan), deregistration	1

Note.

* The zero rate is applied in case of state registration and registration of termination of activity of legal entities that are small and medium business entities.

3. The rates of fee are as follows:

Item №	Types of registration actions	Rates (MCI)
1	2	3
1.-16.	Is excluded by the Law of the Republic of Kazakhstan dated 24.05.2018 No. 156-VI (shall be enforced from 01.07.2018)
17.	For state registration of a pledge of real estate and mortgage of a vessel, as well as for state registration of irrevocable authority for deregistration and exportation of a vessel:
17.1.	for registration of a pledge of real estate and mortgage of a vessel, irrevocable authority for deregistration and exportation of a vessel, as well as changes in, additions to and termination of the registered pledge or changes in, additions to and withdrawal from the State register of irrevocable authority for deregistration and exportation of a vessel:
17.1.1.	from individuals **	1
17.1.2.	from legal entities	5
17.1.3.	from an organization for improving the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan	0
17.2.	for issuing a duplicate of a document certifying state registration of the pledge of real estate and the mortgage of a vessel, as well as irrevocable authority for deregistration and exportation of a vessel **	0,5

Note.

The zero rate applies to state registration of:

1) Is excluded by the Law of the Republic of Kazakhstan dated 24.05.2018 No. 156-VI (shall be enforced from 01.07.2018);




2) the pledge of real estate, mortgage of a vessel or a vessel under construction of the following persons: **

veterans of the Great Patriotic War, veterans equated in benefits to veterans of the Great Patriotic War, and veterans of military operations on the territory of other states, persons awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, persons who worked (served) for at least six months from June 22, 1941 to May 9, 1945 and were not awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War, disabled people, as well as one of the parents of a disabled person since childhood, a disabled child;

compatriots.

4. The rates of the fee for state registration of space objects and rights to them, vehicles, as well as their re-registration shall be:

№	Types of registration actions	Rates (MCI)
1	2	3
1.	For state registration of:
1.1.	a power-driven vehicle (except for a vehicle in respect of which primary state registration is carried out) or a trailer	0,25
1.2.	sea vessels	60
1.3.	river vessels	15
1.4.	small fleet ships:
1.4.1.	self-propelled small boats with a capacity of more than 50 horsepower (37 kW)	3
1.4.2.	self-propelled small boats up to 50 horsepower (37 kW)	2
1.4.3.	non-self-propelled small boats	1,5
1.5.	civil aircrafts	7
1.6.	space objects and rights to them	14
1.7.	urban rail transport	0,25
1.8.	railway traction, as well as multiple unit rolling stock	0,25
2.	For re-registration of:
2.1.	motor vehicle or trailer	0,25
2.2.	sea vessels	30
2.3.	river vessels	7,5
2.4.	small fleet ships:
2.4.1.	self-propelled small boats with a capacity of more than 50 horsepower (37 kW)	1,5
2.4.2.	self-propelled small boats up to 50 horsepower (37 kW)	1
2.4.3.	non-self-propelled small boats	0,75
2.5.	civil aircrafts	7
2.6.	urban rail transport	0,25
2.7.	railway traction, as well as multiple unit rolling stock	0,25
3.	For the issuance of a duplicate of the document certifying state registration:
3.1.	motor vehicle or trailer	0,25
3.2.	sea vessels	15
3.3.	river vessels	3,75
3.4.	small fleet ships:
3.4.1.	self-propelled small boats with a capacity of more than 50 horsepower (37 kW)	0,75
3.4.2.	self-propelled small boats up to 50 horsepower (37 kW)	0,5
3.4.3.	non-self-propelled small boats	0,38
3.5.	civil aircrafts	3,5
3.6.	urban rail transport	0,25
3.7.	railway traction, as well as multiple unit rolling stock	0,25
4.	For the primary state registration of motor vehicles:
4.1.	vehicles of category M1 with electric motors, with the exception of hybrid vehicles:
4.1.1.	up to 2 years, including the year of issue	0,25
4.1.2.	2 to 3 years, including the year of issue	25
4.1.3.	from 3 years and above, including the year of issue	250
4.2.	vehicles of category M1, with the exception of vehicles with electric motors:
4.2.1.	up to 2 years, including the year of issue	0,25
4.2.2.	2 to 3 years, including the year of issue	50
4.2.3.	from 3 years and above, including the year of issue	500
4.3.	vehicles of categories M2, M3, N1, N2, N3 (with the exception of truck tractors):
4.3.1.	up to 2 years, including the year of issue	0,25
4.3.2.	2 to 3 years, including the year of issue	240
4.3.3.	from 3 to 5 years, including the year of issue	350
4.3.4.	from 5 years and above, including the year of issue	2500
4.4.	vehicles of category N3 (truck tractors):
4.4.1.	up to 2 years, including the year of issue	0,25
4.4.2.	2 to 3 years, including the year of issue	240
4.4.3.	from 3 to 7 years, including the year of issue	350
4.4.4.	from 7 years and above, including the year of issue	2500

5. The fee rates for state registration of medical products and medical devices, as well as their re-registration are:

Item No.	Types of registration actions	Rates (MCI)
1	2	3
1.	For registration of medical products and medical devices	11
2.	For re-registration of medical products and medical devices	5
3.	For issuing a duplicate of the document certifying state registration	0,7

6. Is excluded by the Law of the Republic of Kazakhstan dated 20.06.2018 No. 161-VI (shall be enforced upon expiry of three months after its first official publication).

7. The rates of levies for registration of a TV-, radio channel, print periodical, news agency and network publication are as follows:

Item №	Types of registration actions	Rates (MCI)
1	2	3
1.	Registration of a TV-, radio channel, print periodical, information agency and network publication:
1.1.	on children’s and science topics	2
1.2.	on other topics	5
2.	Issue of a duplicate of the document certifying the registration of a print periodical, information agency and network publication:
2.1.	on children’s and science topics	1,6
2.2.	on other topics	4

8. Is excluded by the Law of the Republic of Kazakhstan dated 02.07.2020 No. 354-VI (shall be enforced from 01.01.2021).

Footnote. Article 553 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 No. 156-VI (shall be enforced from 01.07.2018); dated 20.06.2018 No. 161-VI (shall be enforced upon expiry of three months after its first official publication); dated 28.12.2018 No. 211-VI (shall be enforced upon expiry of ten calendar days after its first official publication); dated 02.04.2019 No. 241-VI (shall be enforced from 01.07.2019); No. 249-VI dated 19.04.2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); No. 262-VI dated 03.07.2019 (shall be enforced from 01.01.2020); No. 284-VІ dated 26.12.2019 (see Article 2 for the procedure of entry into force); dated 06.05.2020 No. 324-VІ (shall be enforced upon expiry of ten calendar days after the date of its first official publication); dated 02.07.2020 No. 354-VI (see Article 2 for the procedure of entry into force); dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).