Article 270. Deduction of expenses on accrued income of employees and individual expenses of the employer, which are not the income of an individual of the Tax Code of the Republic of Kazakhstan

Home / Codes / Article 270. Deduction of expenses on accrued income of employees and individual expenses of the employer, which are not the income of an individual of the Tax Code of the Republic of Kazakhstan

 1. The employer's expenses on the employee's income subject to taxation specified in subparagraph 1) of Article 426 of this Code (including the employer's expenses on the employee's income specified in subparagraphs 23), 25), 26) and 27) of paragraph 1 of Article 679 of this Code) are deductible, except for:

 1) included in the initial cost:

 fixed assets;

 objects of preferences;

 assets not subject to depreciation;

 2) included in the cost of inventories and deductible through the cost of such inventories, which is determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting;

 3) recognized as subsequent expenses in respect of fixed assets and preference facilities during the control period;

 4) expenses of the taxpayer provided for in paragraph 2 of this Article.

 Among other things, the actual expenses of the employer for the employee's education, advanced training and (or) retraining of the employee are deductible.

 2. The expenses of the employer, which are not the income of an individual specified in the subitems, are deductible. 1), 5), 7), 8), 9), 10), 11), 12), 13), 18) and 20) of Article 366 of this Code.

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

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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 270. Disposal of fixed assets of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Unless otherwise specified in this article, the disposal of fixed assets is:

1) termination of recognition of these assets in accounting as fixed assets, investments in real estate, intangible and biological assets, except in cases of termination of recognition as a result of full depreciation and (or) impairment, transfer under a lease agreement;

2) transfer of these assets under a lease agreement;

3) transfer of these assets to assets held for sale, inventories;

4) with respect to fixed assets specified in subparagraph 5) of paragraph 1 of Article 266 of this Code, termination of the property lease agreement, if the asset recognized in accounting after termination of the property lease agreement does not relate to fixed assets.

The recognition of the disposal of fixed assets for tax purposes means the exclusion of disposed assets from fixed assets.

2. Unless otherwise specified in this article, the cost balance of the subgroup (group) is reduced by the book value determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting at the date of disposal.:

1) retiring fixed assets;

2) an asset recorded after the termination of the property lease (lease) agreement – in respect of fixed assets specified in subparagraph 5) of paragraph 1 of Article 266 of this Code.

3. When selling fixed assets, except for the transfer under a lease agreement, the value balance of the subgroup (group) is reduced by the value of the sale, with the exception of value added tax.

If the purchase and sale agreement, including the purchase and sale agreement of an enterprise as a property complex, does not determine the selling price in terms of fixed assets, the value balance of the subgroup (group) is reduced by the book value of the retiring fixed assets, determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial statements, as of the date of implementation.

When transferring fixed assets under a lease agreement, the value balance of the subgroup (group) is reduced by the value at which the leased item was transferred in accordance with such an agreement.

4. In case of gratuitous transfer of fixed assets, the value balance of the subgroup (group) is reduced by the value of the transferred assets specified in the act of acceptance and transfer of the named assets, but not less than the book value of the named assets according to accounting data on the date of transfer.

5. When transferring fixed assets as a contribution to the authorized capital, the value balance of the subgroup (group) is reduced by the value determined in accordance with the civil legislation of the Republic of Kazakhstan.

6. Unless otherwise provided by this paragraph, upon disposal of fixed assets as a result of reorganization through merger, acquisition, division or separation, the value balance of the subgroup (group) of the reorganized legal entity shall be reduced by the book value of the transferred assets specified in the transfer deed or separation balance sheet.

In case of reorganization by way of merger or acquisition, taxpayers have the right, for the purposes of tax accounting, to reflect in the transfer act the value of the transferred fixed assets according to the tax accounting data of the reorganized legal entity.:

1) for fixed assets of group I – the residual value of fixed assets, calculated in accordance with the procedure specified in paragraph 3 of Article 267 of this Code;

2) for fixed assets of groups II, III, IV, subject to the transfer of all fixed assets of the group, the value of the group's balance sheet, calculated in accordance with the procedure specified in paragraph 8 of Article 267 of this Code.

The value balance of a subgroup (group) of a legal entity reorganized through a merger or acquisition is reduced by the value of the transferred fixed assets according to tax accounting data, reflected in the transfer act in accordance with this paragraph.

When reorganizing by separating a legal entity in accordance with a decision of the Government of the Republic of Kazakhstan, a taxpayer has the right, for tax accounting purposes, to reflect in the transfer statement the residual value of fixed assets of group I according to tax accounting data, calculated in accordance with paragraph 3 of Article 267 of this Code.

The cost balance of a subgroup (group) of a legal entity reorganized by separation in accordance with the decision of the Government of the Republic of Kazakhstan is reduced by the value of transferred fixed assets according to tax accounting data, reflected in the transfer act in accordance with this paragraph.

7. When the founder or participant seizes property, the value balance of the subgroup (group) is reduced by the value determined by agreement of the founders or participants.

8. In case of loss or damage of fixed assets, in connection with which the asset is no longer recognized in accounting:

1) in cases of insurance of fixed assets, the value balance of the subgroup (group) is reduced by a value equal to the amount of insurance payments to the insured by the insurance company in accordance with the insurance contract;

2) in the absence of insurance of fixed assets of group I, the value balance of the relevant subgroups is reduced by the residual value of fixed assets calculated in accordance with the procedure specified in paragraph 3 of Article 267 of this Code.;

3) in the absence of insurance of fixed assets, except for fixed assets of group I, the disposal is not reflected.

8-1. It was valid until 01.01.2023 in accordance with the Law of the Republic of Kazakhstan dated 11.07.2022 No. 135-VII.

9. When the lessee returns the leased item to the lessor, the value balance of the subgroup (group) is reduced by the positive difference between the initial cost at which the asset was recognized in tax accounting and the value of the leased item included in the amount of lease payments for the period from the date of receipt to the date of return of the leased item.

10. When transferring fixed assets to trust management, the value balance of the group (subgroup) decreases.:

1) for group I – for the residual value of fixed assets;

2) for groups II, III and IV – for the book value determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, as of the date of transfer.

11. Upon termination of trust management obligations, the trustee reduces the value balance of the group (subgroup):

1) for group I – for the residual value of fixed assets, calculated in accordance with the procedure specified in paragraph 3 of Article 267 of this Code;

2) for groups II, III and IV:

upon transfer of all assets of the group – by the amount of the group's value balance, calculated in accordance with the procedure specified in paragraph 8 of Article 267 of this Code.;

in other cases – by the initial value of the transferred assets, determined in accordance with Article 268 of this Code, reduced by the amount of depreciation charges. In this case, depreciation charges are calculated for each tax period of trust management preceding the reporting tax period, based on the marginal depreciation rate provided for in this Code for the corresponding group of fixed assets, applied to the initial cost, reduced by the amount of depreciation charges for previous periods.

12. When the fixed assets are transferred to the concessionaire under the concession agreement, the value balance of the group (subgroup) of the competitor decreases.:

1) for group I – for the residual value of fixed assets, calculated in accordance with the procedure specified in paragraph 3 of Article 267 of this Code;

2) for groups II, III and IV – for the cost in accordance with the procedure determined by the authorized body.

13. When transferring fixed assets to the concessionaire upon termination of the concession agreement, the value balance of the concessionaire's group (subgroup) decreases.:

1) for group I – for the residual value of fixed assets, calculated in accordance with the procedure specified in paragraph 3 of Article 267 of this Code;

2) for groups II, III and IV – for the cost in accordance with the procedure determined by the authorized body.

14. In case of temporary termination of the use of fixed assets in income-generating activities:

1) no disposal is recorded for fixed assets of group I used in seasonal production;

2) for other fixed assets of group I, the value balance of the corresponding subgroups is reduced by the residual value of the fixed assets, calculated in accordance with the procedure specified in paragraph 3 of Article 267 of this Code. The value balance of a subgroup is reduced when the tax periods for the temporary decommissioning of an asset and its commissioning after the temporary cessation of use do not coincide.;

3) no disposal is recorded for groups II, III and IV.

15. Upon disposal of a fixed asset from a subsurface user under a contract for exploration and production or production of hydrocarbons for complex projects (with the exception of onshore gas projects) The cost balance of a subgroup (group) is reduced by the book value determined in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting at the date of disposal, taking into account the previously applied conditional coefficient established by paragraph 2-1 of Article 268 of this Code.

The temporary cessation of the use of fixed assets includes the temporary decommissioning of fixed assets without the termination of recognition of such assets in accounting as fixed assets, investments in real estate, intangible and biological assets.

For the purposes of this paragraph, Group I fixed assets used in seasonal production are Group I fixed assets that simultaneously meet the following conditions:

They cannot be used at the end of the reporting period due to the requirements specified in the technical documentation on operation in certain temperature conditions.;

They participate in the production process due to climatic, natural or technological conditions during a certain period of the calendar year, but not less than three months.;

In the reporting tax period, they were used in income-generating activities.

The footnote. Article 270 as amended by the Laws of the Republic of Kazakhstan dated 12/10/2020 No. 382-VI (effective from 01.01.2018); dated 07/11/2022 No. 135-VII (for the procedure of entry into force, see art. 3); dated 12/21/2022 No. 165-VII (effective from 01.01.2023).

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