Article 345. Calculation of the amount of corporate income tax of the Tax Code of the Republic of Kazakhstan

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 1. Corporate income tax, with the exception of corporate income tax on net income and corporate income tax withheld at the source of payment, is calculated for the tax period in the following order:

 the amount of calculated corporate income tax by a taxpayer obtained by adding the amounts of calculated corporate income tax from taxable income for each type of activity in accordance with paragraph 2 of this Article,

 plus

 the amount of the calculated corporate income tax on the taxable income of controlled foreign companies and permanent establishments of controlled foreign companies in accordance with paragraph 3 of this Article

 minus

 the amount of corporate income tax for which offsetting is carried out in accordance with Article 346 of this Code,

 minus

 the amount of corporate income tax withheld during the tax period at the source of payment in accordance with Article 352 of this Code, if there are documents confirming the withholding of tax.,

 minus

 the amount of corporate income tax withheld from the source of payment from income transferred from previous tax periods in accordance with paragraph 4 of this Article.

 2. Corporate income tax on taxable income for each type of activity provided for in paragraph 2 of Article 357 of this Code is calculated as the product of taxable income for calculating the tax and the corresponding corporate income tax rate by type of activity.

 The taxable income for tax calculation is determined in the following order:

 taxable income determined in accordance with Article 236 of this Code,

 minus

 reduction of taxable income by the amount of income and expenses provided for in Article 337 of this Code,

 minus

 losses that are transferred or compensated in accordance with the procedure established by Articles 339-344 of this Code.

 3. The amount of corporate income tax on the taxable income of controlled foreign companies and permanent establishments of controlled foreign companies is calculated by adding:

 the amount of corporate income tax calculated as the product of the corporate income tax rate and the taxable income of controlled foreign companies and permanent establishments of controlled foreign companies, with the exception of those registered in countries with preferential taxation, taking into account the reduction in the amount of losses in accordance with Article 339 of this Code; and

 4. The positive difference between the amount of corporate income tax withheld at the source of payment and the amount of calculated corporate income tax payable to the budget in accordance with paragraph 1 of this article is transferred to subsequent tax periods during the limitation period and consistently reduces the amounts of corporate income tax payable to the budget of these tax periods.

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 345. Tax deduction for pension payments and cumulative insurance contracts of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Income in the form of pension payments subject to taxation is subject to a tax deduction in the following amounts::

1) for payments provided for in subparagraph 1) of Article 326 of this Code – in the amount of 14 times the monthly calculation index established by the law on the republican budget and effective on the date of accrual of income in the form of pension payments for each month for which the pension payment is made;

2) for payments provided for in subparagraph 2) of Article 326 of this Code – in the amount of 168 times the monthly calculation index established by the law on the republican budget and effective on the date of accrual of income in the form of pension payments.

2. Income under accumulative insurance contracts subject to taxation in the form of insurance payments made by insurance organizations whose insurance premiums were paid from pension savings in a single accumulative pension fund is subject to a tax deduction in the amount of 14 times the monthly calculation index established by the law on the republican budget and effective on the date of accrual of income in the form of insurance payments, for each month of accrual of income in the form of an insurance payment, for which the insurance payment is made.

RCPI's note! Article 346 is amended by the Law of the Republic of Kazakhstan dated December 26, 2018 No. 203-VI (effective from 01.01.2020). RCPI's note! Article 346 is amended by the Law of the Republic of Kazakhstan dated 05/06/2020 No. 324-VI (effective from 01/01/2020).

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