Article 227-1. Income of a person engaged in digital mining, a digital mining pool, a digital asset exchange of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
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.
1. A person's income from digital mining activities is defined as the product of the number of digital assets distributed to him by the digital mining pool resulting from his activities and their value determined in accordance with paragraph 4 of this article.
2. A person's income from digital mining activities does not include the value of digital assets retained by the digital mining pool as a commission.
3. The income of the digital mining pool, the digital asset exchange, received in the form of digital assets, is calculated at the cost determined in accordance with paragraph 4 of this article.
4. For the purposes of this article, the procedure for determining and publishing the value of digital assets and the list of their types are determined by the authorized body.
The Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI SAM.
This Code establishes the fundamental principles of taxation, regulates power relations for the establishment, introduction, amendment, cancellation, procedure for calculating and paying taxes and other mandatory payments to the budget, as well as relations related to the fulfillment of tax obligations.
President
Republic of Kazakhstan
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