Article 222. An individual is a resident of the Tax Code of the Republic of Kazakhstan

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 1. An individual is recognized as a resident in the following cases::

 1) permanent residence in the Republic of Kazakhstan;

 2) the existence of a center of vital interests in the Republic of Kazakhstan.

 2. Permanent residence in the Republic of Kazakhstan for a tax period is the stay of an individual in the Republic of Kazakhstan in any consecutive twelve-month period ending in this tax period.:

 1) at least one hundred and eighty-three calendar days (including arrival and departure days);

 2) at least ninety calendar days (including arrival and departure days) for an AIFC investment resident in accordance with the conditions established by the Constitutional Law of the Republic of Kazakhstan "On the Astana International Financial Center".

 3. The Center of Vital Interests is located in the Republic of Kazakhstan, subject to the following conditions::

 1) an individual has the citizenship of the Republic of Kazakhstan or a residence permit in the Republic of Kazakhstan, or a residence permit;

 2) the spouse and (or) close relatives of an individual reside in the Republic of Kazakhstan (if any);

 3) the presence in the Republic of Kazakhstan of immovable property owned by right of ownership or on other grounds by an individual and (or) his (her) spouse and (or) his (her) close relatives, available at any time for his (her) residence and (or) for the residence of his (her) spouse and (or) his (her) close relatives.

 4. Regardless of the time of residence in the Republic of Kazakhstan and any other criteria provided for in this article, an individual is recognized as a resident.:

 1) sent abroad by government authorities, including employees of diplomatic, consular institutions, international organizations, as well as family members of the said individual;

 2) a member of the crew of a vehicle belonging to a legal entity or a citizen of the Republic of Kazakhstan engaged in regular international transportation;

 3) military personnel and civilian personnel of formations and military units of the Armed Forces of the Republic of Kazakhstan stationed outside the Republic of Kazakhstan;

 4) working at an object located outside the Republic of Kazakhstan and owned by the Republic of Kazakhstan or subjects of the Republic of Kazakhstan (including on the basis of concession agreements);

 5) located outside the Republic of Kazakhstan for the purpose of training, including internship or internship, treatment or undergoing wellness, preventive procedures, during the period of study, including internship or internship, treatment or undergoing wellness, preventive procedures;

 6) a teacher and (or) a researcher located outside the Republic of Kazakhstan for the purpose of teaching, consulting or carrying out scientific work, during the period of rendering (performing) the specified services (works).

 The provisions of this paragraph apply to an individual who is a citizen of the Republic of Kazakhstan (or who has applied for citizenship of the Republic of Kazakhstan or for permanent residence permit in the Republic of Kazakhstan without becoming a citizen of the Republic of Kazakhstan).

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

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Republic of Kazakhstan

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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 222. Payers of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Corporate income tax payers are legal entities that are residents of the Republic of Kazakhstan, with the exception of state institutions and state educational institutions of secondary education, as well as non-resident legal entities that operate in the Republic of Kazakhstan through a permanent establishment or receive income from sources in the Republic of Kazakhstan.

2. Legal entities applying special tax regimes for small businesses and retail taxes shall calculate and pay corporate income tax on income taxed under these regimes in accordance with Section 20 of this Code.

Legal entities applying a special tax regime for agricultural producers and agricultural cooperatives shall calculate corporate income tax and advance payments on it on income taxed under this regime, taking into account the specifics established by Section 20 of this Code.

3. It was valid until 01.01.2020 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI. The footnote. Article 222 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).

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