Article 7. Royalties of the Tax Code of the Republic of Kazakhstan

Home / RLA / Article 7. Royalties of the Tax Code of the Republic of Kazakhstan

1. Unless otherwise specified in paragraph 2 of this article, a royalty is a payment for:

1) the right to use subsurface resources in the process of mining and processing of man-made formations;

2) the use or right to use copyrights, drawings or models;

3) the use or right to use patents, trademarks or other similar rights;

4) the use or right to use the software, including services for updating the version of such software, excluding versions intended to correct errors, defects, and improvements to such software that are not related to software development;

5) the use of "know-how".

"Know-how" is confidential information of a technical, technological, organizational or other nature that has commercial value and is used in professional or entrepreneurial activities.;

6) the use or right to use films, videos, sound recordings or other recording media;

7) the use or right to use commercial, scientific research and (or) industrial equipment, including ships or aircraft (with the exception of vessels leased without a crew).

2. Royalty payments for the full realization of property (exclusive) rights to an intellectual property object are not recognized.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

President

Republic of Kazakhstan

Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases

__________________________

From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 7. The principle of fair taxation The Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Taxation in the Republic of Kazakhstan is universal and obligatory.

2. Provision of individual tax benefits is prohibited.

3. No one may be subject to repeated taxation by the same type of tax, by the same type of payment to the budget for the same object of taxation for the same period.

On taxes and other mandatory payments to the budget (Tax Code) On Customs Regulation On Subsoil and Subsurface Use Administrative Procedural and Procedural On the Health of the People and the Healthcare System Ecological Social Commentary Article Civil Procedural Civil Code of Criminal Procedure Criminal Regulatory Decision of the Supreme Court