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 2013 (January 1, 2013 – December 31, 2013).

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 15.91
Social Tax 1 online filing 70 11% gross salaries less obligatory pension contributions 11.17
Property tax 0 online filing and paid jointly 1.5% property annual average net book value 1.39
Environment pollution fee 1 online filing KZT 1731 to be adjusted by coefficient amount of waste and fuel consumption 0.05
Land tax 1 online filing KZT 28.95 per square meter land area 0.02
Vehicle tax 1 online filing KZT 1731 to be adjusted by coefficient carrying capacity 0.02
Value added tax (VAT) 1 online filing 43 12% value added 0.00 not included
Social security contributions on employee 0 paid jointly 10% gross salaries 0.00 withheld
Totals: 6.0 188.0 28.6

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.

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