#

Ease of Doing Business in

Kazakhstan

Kazakhstan Download Profile (1810.4KB, pdf)
Region Europe & Central Asia
Income Category Upper middle income
Population 17,544,126
GNI Per Capita (US$) 11,580
City covered Almaty

190

1

DB 2017 Rank

1

100

DB 2017 DTF (% points)

  • local_library
  • group
Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 35 51 up
16
75.09 70.45 down
4.64
Starting a Business 45 54 up
9
91.94 89.95 up
1.99
Dealing with Construction Permits 22 78 up
56
79.05 69.93 up
9.12
Getting Electricity 75 102 up
27
73.64 64.81 up
8.83
Registering Property 18 18
-
83.72 83.59 up
0.13
Getting Credit 75 70 down
5
55.00 55.00
-
Protecting Minority Investors 3 25 up
22
80.00 66.67 up
13.33
Paying Taxes 60 57 down
3
79.54 79.54
-
Trading across Borders 119 128 up
9
63.19 60.39 up
2.80
Enforcing Contracts 9 9
-
75.70 75.70
-
Resolving Insolvency 37 46 up
9
69.17 58.97 up
10.20

Positive= Doing Business reform making it easier to do business.Negative= Change making it more difficult to do business.

DB 2017 Rank:

60

DB 2016 Rank:

57

Change in Rank:

down3

DB 2017 DTF (% points):

79.54

DB 2016 DTF (% points):

79.54

Change in DTF (% points):

0.00

Indicator Kazakhstan Europe & Central Asia OECD high income
Payments (number per year) info_outline 7 17.6 10.9
Time (hours per year) info_outline 178 221.5 163.4
Total tax rate (% of profit) info_outline 29.2 33.8 40.9
Postfiling index (0-100) info_outline 49.1 71.2 85.1
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: 7 178 29.2
  • 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 0.0
    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 96.3
    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.