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Paying Taxes in

Kazakhstan

Below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as administrative burden in paying taxes and complying with postfiling procedures.

This information was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 190 economies. The most recent round of data collection was completed on June 1, 2016 covering for the Paying Taxes indicator calendar year 2015 (January 1, 2015 – December 31, 2015).

Compare Kazakhstan to 189 other economies.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Corporate income tax 1 online 55 20% taxable profit 16.23
Social Tax 1 online 70 11% gross salaries less obligatory pension contributions 11.17
Property tax 0 online and jointly 1.5% property annual average net book value 1.39
National Chamber of Entrepreneurs contribution 1 155*MCI (1 MCI = KZT 1,982 for 2015) fee scale 0.34
Environment pollution fee 1 online 0,66 * 1 MCI (1 MCI = KZT 1,982 for 2015) per tonne amount of waste and fuel consumption 0.06
Land tax 1 online KZT 28.95 per square meter land area 0.02
Vehicle tax 1 online 9 MCI (1 MCI = KZT 1,982 for 2015) carrying capacity 0.02
Value added tax (VAT) 1 online 53 12% value added 0.00
Pension contributions 0 online and jointly 10% gross salaries 0.00 withheld
Totals: 7.0 178.0 29.2
  • Taxes by type Answer
    Profit tax (% of profit) 16.2
    Labor tax and contributions (% of profit) 11.2
    Other taxes (% of profit) 1.8
    Answer Score
    Postfiling index (0-100) 49.1
    VAT refunds
    Does VAT/GST exist? Yes
    Frequency of VAT/GST refund submission quarterly
    Does a VAT/GST refund process exist per the case study? No
    Restrictions on VAT refund process Restricted to international traders
    Likelihood of VAT audit N/A
    Time to comply with VAT refund (hours) N/A 0.0
    Time to obtain a VAT refund (weeks) N/A 0.0
    Corporate income tax audits
    Does corporate income tax exist? Yes
    Likelihood of corporate income tax audit Highly Unlikely
    Time to comply with a corporate income tax audit (hours) 3.5 96.3
    Time to complete a corporate income tax audit (weeks) 0.0 100.0
    Administrative appeal process
    First level administrative appeal authority Almaty Public Revenue Department
    Is the appeal authority independent? Independent department within tax office
    Are appeal guidelines accessible to the public? Yes
    Source of appeal guidelines online/in printed publication/in person at tax office
    Is there a legal time limit for the appeal authority to issue a decision on the tax appeal? Yes
    Legal time limit 30 days

Notes:

Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.

The hours for VAT include all the VAT and sales taxes applicable.

The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.

The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a corporate income tax audit and time to complete a corporate income tax audit.

N/A = Not applicable.