Article 269. Deduction of expenses for research, scientific, technical and development work, acquisition of exclusive intellectual property rights and establishment of research centers of the Tax Code of the Republic of Kazakhstan

    1. Expenses for research, scientific, technical and development work, except for expenses for the acquisition of fixed assets, their installation and other capital expenses, are deductible if there are notifications from the authorized body in the field of science on research, scientific, technical and development work in accordance with the legislation of the Republic of Kazakhstan. about science and technology policy.

    The basis for attributing such expenses to deductions are:

    for expenses related to research, scientific, technical and development work – a report on scientific and (or) scientific and technical activities, as well as documents confirming expenses related to such activities.;

    in terms of expenses for the purchase of research, scientific, technical and development works - the actual completed terms of reference and acceptance certificates for completed stages of such work.

    2. Expenses for the acquisition of exclusive intellectual property rights from higher education institutions, scientific organizations, autonomous educational organizations, startup companies under a license agreement or an assignment agreement aimed at their further commercialization are deductible.

    The basis for attributing such expenses to deductions is a license agreement or assignment agreement (partial assignment), registered by an authorized state body in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

    3. Unless otherwise provided for in Article 302 of this Code, the financing of the establishment of scientific centers at research universities is deductible if there is a notification from the authorized body in the field of science on the establishment of a scientific center in accordance with the legislation of the Republic of Kazakhstan on science and technological policy.  

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

President    

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 269. Formation of the cost balance of a group (subgroup) in some cases of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan  

     1. Unless otherwise established by this article, when a taxpayer applying a special tax regime for small businesses or a special tax regime for peasant or farm enterprises is transferred to a generally established procedure, the initial cost of fixed assets is the cost of their acquisition, reduced by the estimated amount of depreciation.  

     Unless otherwise established by this article, the acquisition cost is the total cost of acquisition, production, construction, installation, installation, reconstruction and modernization performed prior to the start of operation of the asset, except for the costs (expenses) specified in subitems 1) -6) and 8) of Article 264 of this Code.  

     If the asset was previously received free of charge, for the purposes of this article, the cost of acquiring such an asset is its value included in the object of taxation in accordance with paragraph 2 of Article 681 of this Code in the form of gratuitously received property.  

     For assets received in the form of charitable assistance, inheritance, with the exception of the case provided for in part two of this paragraph, the cost of acquiring an asset is the market value of the asset at the date of ownership of the asset, determined in the assessment report conducted under an agreement between the appraiser and the taxpayer in accordance with the legislation of the Republic of Kazakhstan on valuation activities.  

     The estimated depreciation amount is defined as the product of the following values:  

     the cost of acquisition of the asset, determined in accordance with this paragraph;  

     the maximum monthly depreciation rate provided for in paragraph 3 of this article;  

     the number of months that have passed since the first commissioning of the asset by such a taxpayer.  

     2. Unless otherwise established by this Article, the costs of reconstruction and modernization of a fixed asset committed after the start of its operation shall be recognized as a separate fixed asset with an initial cost equal to the amount of such costs, except for the costs (expenses) specified in subparagraphs 1) -6) and 8) of Article 264 of this Code, reduced by the estimated amount depreciation.  

     The estimated depreciation amount is defined as the product of the following values:

     the amount of expenses for reconstruction and modernization determined in accordance with this paragraph;

     the maximum monthly depreciation rate provided for in paragraph 3 of this article;

     the number of months that have passed since the completion of reconstruction and modernization.  

     For the purposes of this paragraph, paragraph 3 of Article 334 and paragraph 6 of Article 520 of this Code, reconstruction and modernization are recognized as reconstruction and modernization, the results of which are simultaneously:

     modification, including updating, of the fixed asset design;  

     increase the service life of fixed assets by more than three years;  

     improvement of the technical characteristics of the fixed asset in comparison with its technical characteristics at the beginning of the calendar month in which this fixed asset is temporarily decommissioned for reconstruction and modernization.  

     3. Depending on the group to which the fixed asset is to be included in accordance with paragraph 1 of Article 267 of this Code, the following monthly depreciation rates apply::

№

n/a

Group number

Name of fixed assets

Monthly depreciation rate, %

1.

I

Buildings and structures, except for oil and gas wells and transmission devices

0,83

2.

II

Machinery and equipment, except for machinery and equipment for oil and gas production, as well as computers and information processing equipment

2,08

3.

III

Computers, software, and information processing equipment

3,33

4.

IV

Fixed assets not included in other groups, including oil and gas wells, transmission devices, machinery and equipment for oil and gas production

1,25

For the purposes of applying paragraph 2 of this article, a fixed asset created as a result of reconstruction and modernization is included in the group to which the fixed asset that has undergone reconstruction and modernization is to be included.

     4. The initial value of fixed assets is determined in accordance with this paragraph, subject to the following conditions::

     A taxpayer applying a special tax regime for small businesses or a special tax regime for peasant or farm enterprises is switching to a generally established procedure.;  

     The taxpayer applied a special tax regime for small businesses or a special tax regime for peasant or farm enterprises for less than 12 calendar months.;  

     Prior to the transition to a special tax regime for small businesses or a special tax regime for peasant or farm enterprises, the taxpayer applied a generally established procedure.  

     The initial value of fixed assets is determined based on the size of the cost groups (subgroups) on the day preceding the day of the beginning of the application of a special tax regime for small businesses or a special tax regime for peasant or farm farms, and deductions for fixed assets determined in accordance with Articles 266-268 and 270-273 of this Code, during the period of application a special tax regime for small businesses or a special tax regime for peasant or farm enterprises.

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