Kazakhstan

Ease of Doing Business in

Kazakhstan

This page summarizes Doing Business 2013 data for Kazakhstan. The first table lists the overall "Ease of Doing Business" rank (out of 185 economies) and the rankings by each topic. It also lists the economy's distance to frontier (DTF)** measure. The rest of the tables summarize the key indicators for each topic and benchmark against regional and high-income economy (OECD) averages.

Economy Overview

Region Eastern Europe & Central Asia
Income Category Upper middle income
Population 16,558,459
GNI Per Capita (US$) 8,220
Doing Business 2013 Rank Doing Business 2012 Rank Change in Rank
49 56 down 7

Doing Business 2013 DTF** (% points) Doing Business 2012 DTF** (% points) Improvement in DTF** (% points)
63.0 62.6 down 0.4
Topic Rankings DB 2013 Rank DB 2012 Rank Change in Rank
Starting a Business 25 55 up 30
Dealing with Construction Permits 155 150 up -5
Getting Electricity 80 81 up 1
Registering Property 28 28 No change
Getting Credit 83 97 up 14
Protecting Investors 10 10 No change
Paying Taxes 17 16 up -1
Trading Across Borders 182 178 up -4
Enforcing Contracts 28 28 No change
Resolving Insolvency 55 55 No change

Economy Profile

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Paying Taxes

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This data shows the tax that a medium-size company must pay or withhold in a given year, as well as measures of the administrative burden in paying taxes. These measures include the number of payments an entrepreneur must make; the number of hours spent preparing, filing, and paying; and the percentage of their profits they must pay in taxes.

DB 2013 Rank 17 DB 2012 Rank 16 Change in Rank down-1
DB 2013 DTF** (% points) 88.2 DB 2012 DTF** (% points) 88.2 Improvement in DTF** (% points) 0.0
Indicator Kazakhstan Eastern Europe & Central Asia OECD

The total number of tax payments per year. The indicator reflects the total number of taxes and contributions paid, the method of payment, the frequency of payment and the number of agencies involved for a standardized case during the second year of operation.

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Payments (number per year)
7 28 12

The time it takes to prepare, file and pay (or withhold) the corporate income tax, the value added tax and social security contributions (in hours per year).

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Time (hours per year)
188 260 176

The amount of taxes on profits paid by the business as a percentage of commercial profits.

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Profit tax (%)
15.9 9.1 15.2

The amount of taxes and mandatory contributions on labor paid by the business as a percentage of commercial profits.

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Labor tax and contributions (%)
11.2 22.1 23.8

The amount of taxes and mandatory contributions paid by the business as a percentage of commercial profit that are not already included in the categories of profit or labor taxes.

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Other taxes (%)
1.6 9.3 3.7

The total tax rate measures the amount of taxes and mandatory contributions payable by the business in the second year of operation, expressed as a share of commercial profits.

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Total tax rate (% profit)
28.6 40.5 42.7
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 998 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 0.1
Fuel tax 1 KZT 500 per 1 liter tone number of liters 0 small amount
Value added tax (VAT) 1 online filing 43 12% value added 0 not included
Totals: 7 188 28.6

** The distance to frontier (DTF) measure shows the distance of each economy to the "frontier," which represents the highest performance observed on each of the indicators across all economies included in Doing Business since each indicator was included in Doing Business. An economy’s distance to frontier is indicated on a scale from 0 to 100, where 0 represents the lowest performance and 100 the frontier. Read more...

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