Paying Taxes in


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.

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 189 economies. The most recent round of data collection was completed on June 1, 2015 covering for the Paying Taxes indicator calendar year 2014 (January 1, 2014 – December 31, 2014).

Compare Kazakhstan to 188 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 75 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 1 160*MCI (1 MCI = KZT 1,852 for 2014) fee scale 0.32
Environment pollution fee 1 online 0,66 * 1 MCI (1 MCI = KZT 1,852 for 2014) 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 1,852 for 2014) carrying capacity 0.02
Value added tax (VAT) 1 online 43 12% value added 0.00
Pension contributions 0 online and jointly 10% gross salaries 0.00 withheld
Totals: 7.00 188.00 29.2

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.

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