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

Article 654. Income of a non-resident individual exempted from taxation

The income of a non-resident individual exempted from taxation is as follows:

1) payments related to the supply of goods to the territory of the Republic of Kazakhstan as part of the foreign trade activity, except for services rendered in the territory of the Republic of Kazakhstan under a contract for this foreign trade activity;

2) the amount of accumulated (accrued) interest on debt securities in case of their purchase, which is paid by resident buyers;

3) dividends and remuneration on securities that are on the date of accrual of such dividends and remuneration in the official list of stock exchanges operating in the territory of the Republic of Kazakhstan;

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




5) interest on government-issued securities, agency bonds and income from increase in value in case of sale of government-issued securities and agency bonds;

6) income from increase in value in case of sale through open bids at a stock exchange, operating in the territory of the Republic of Kazakhstan or a foreign stock exchange, of securities that are in the official lists of this stock exchange as of the day of sale;

7) income from increase in value in case of sale of shares issued by a legal entity or participatory interests in a legal entity or consortium, established in the Republic of Kazakhstan, specified in subparagraph 6) of paragraph 1 of Article 644 of this Code, except for income of a person that is a resident of a state with preferential taxation included in the list approved by the authorized body, unless otherwise provided for by subparagraph 6) of this paragraph, provided all of the following requirements are met:

as of the day of sale of shares or participatory interests, a taxpayer has been holding these shares or participatory interests for more than three years;

an issuing legal entity or a legal entity, whose participatory interest is being sold, or a participant in such a consortium, selling a participatory interest in such a consortium, is not a subsoil user;

as of the day of such sale, the property of persons (a person) that are (is) subsoil users (a subsoil user) is not worth more than 50 percent of the value of assets of such an issuing legal entity or a legal entity, whose participatory interest is being sold, or total value of assets of participants in such a consortium, whose participatory interest is being sold.

For the purposes of this subparagraph, a subsoil user is not recognized as a subsoil user only because of its right to extract groundwater and (or) common minerals for own use.

In this case, the share of the property of persons (a person) that are (is) subsoil users (a subsoil user) in the value of assets of a legal entity or consortium, whose shares or participatory interests are being sold, is determined in accordance with Article 650 of this Code.

8) income from performing works and rendering services outside the Republic of Kazakhstan, except for the income specified in subparagraphs 3), 4) and 5) of paragraph 1 of Article 644 of this Code;

9) payments made with the grant funds within the framework of an intergovernmental agreement, to which the Republic of Kazakhstan is a party, aimed at supporting (providing assistance to) low-income citizens in the Republic of Kazakhstan;

10) material benefit actually generated by the autonomous educational organization, specified in paragraph 1 of Article 291 of this Code, in the form of payment (compensation) of living expenses, medical insurance, travel by air from a place of residence outside the Republic of Kazakhstan to the place of activity in the Republic of Kazakhstan and back, received by a non-resident individual:

that is an employee of such an autonomous educational organization;

carrying out activity in the Republic of Kazakhstan on performing works, rendering services to such an autonomous educational organization;

that is an employee of a non-resident legal entity performing works, rendering services to such an autonomous educational organization and who performs such works and renders such services on his/her own;

11) was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan No. 121-VI dated 25.12.2017;

12) was valid until 01.01.2020 in accordance with Law of the Republic of Kazakhstan No. 121-VI dated 25.12.2017;

Subparagraph 13) effective from 01.01.2020 to 01.01.2027 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI.




13) the amount of debt on a credit (loan) for which waiver of debt was carried out in the manner and on the conditions established by paragraph 2-1 of Article 232 of this Code, including the debt on interest on such loans accrued up to December 31, 2012, inclusive.

Footnote. Article 654 as amended by the Law of the Republic of Kazakhstan dated 26.12.2018 No. 203-VI (shall be enforced from 01.01.2019); dated December 10, 2020, No. 382-VI (refer to Article 2 for the procedure of enacting); dated 11.07.2022 No.135-VII (shall be enforced from 01.01.2023).