Article 365. General provisions on economic benefits that are not income of an individual of the Tax Code of the Republic of Kazakhstan
They are not an individual's income:
1) the expenses of the employer specified in Article 366 of this Code;
2) the material benefit received in accordance with the legislation of the Republic of Kazakhstan, specified in Article 367 of this Code;
3) the terminated obligations of an individual specified in Article 368 of this Code;
4) the economic benefit provided for in paragraphs 5 and 6 of Article 382 of this Code;
5) the amounts related to the pension annuity specified in Article 369 of this Code;
6) other economic benefits specified in Article 370 of this Code.
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 365. Income of a person engaged in private practice of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. The taxable income of a person engaged in private practice shall be determined in the amount of the income of a person engaged in private practice determined in accordance with Article 336 of this Code.
2. The amount of individual income tax on the income of persons engaged in private practice shall be calculated based on the income received per month, based on the results of each month, by applying the rate established by paragraph 1 of Article 320 of this Code to the amount of taxable income of a person engaged in private practice.
3. The amount of the calculated tax is payable monthly no later than the 5th day of the month following the month for which the tax was calculated.
Note from <url>! Article 366 is 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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