Kazakhstan

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 measures of 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 in December 2012.

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 (% profit) Notes on TTR
Corporate income tax 1 online filing 75 20% taxable profit 15.9
Social Tax 1 online filing 70 11% gross salaries less obligatory pension contributions 11.2
Property tax 0 online filing and paid jointly 2% property annual average net book value 1.4
Environment pollution fee 1 online filing KZT 1068 amount of waste and fuel consumption 0.1
Land tax 1 online filing KZT 28.95 per square meter land area 0.1
Vehicle tax 1 online filing 9 MCI (i.e. 9* KZT 1,618 for 2012) carrying capacity 0.1
Fuel tax 1 KZT 500 per 1 tone number of liters .. small amount
Value added tax (VAT) 1 online filing 43 12% value added .. not included
Totals: 7 188 28.6

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