Kazakhstan

Paying Taxes in

Kazakhstan

Listed 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.

The information appearing on this page 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 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

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 20.00% taxable profits 15.9
Social Tax 1 online filing 70 11.00% gross salaries 11.2
Property tax 0 paid jointly 1.50% property annual average net book value 1.4
Environment pollution fee 1 online filing KZT 932 fuel and waste 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 carrying capacity 0
Fuel tax 1 KZT 500 per 1 liter tone number of liters 0 small amount
Value added tax (VAT) 1 online filing 43 12.00% value added not included
Totals: 7 188 28.6