Article 370. Other economic benefits that are not income of an individual of the Tax Code of the Republic of Kazakhstan

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 Other economic benefits that are not an individual's income include:

 1) representative expenses for the reception and service of persons incurred in accordance with Article 262 of this Code;

 2) the value of goods donated by a tax agent for promotional purposes (including as a gift), if the unit value of such goods does not exceed 5 times the monthly calculation index effective on the date of such transfer.;

 3) the value at which the personal property of an individual has been sold or otherwise alienated to another person. The provisions of this subparagraph shall apply to the personal property of an individual who is not an individual entrepreneur, a person engaged in private practice, or a person engaged in personal subsidiary farming.

 For the purposes of this section, the personal property of an individual is the property of an individual in material form, which is owned by right of ownership, including joint ownership, or which is his share in common shared ownership, except for the property specified in paragraph 3 "Property income";

 4) the value at which the personal property of an individual who is an individual entrepreneur, a person engaged in private practice, or a person engaged in personal subsidiary farming has been sold or otherwise alienated to another person. The provisions of this subparagraph shall apply provided that such value is not income from the sale of such an individual entrepreneur or a person engaged in private practice, or income from a personal subsidiary farm, for which the individual income tax is calculated independently. The provisions of this subparagraph are applied by a tax agent on the basis of an application from an individual;

 5) the amounts of individual income tax calculated and paid by the tax agent in accordance with the provisions of this Code, mandatory pension contributions calculated and paid by the agent for the payment of mandatory pension contributions in accordance with the Social Code of the Republic of Kazakhstan, as well as calculated and paid by the agent for the payment of contributions to compulsory social health insurance in accordance with the legislation of the Republic of Kazakhstan about compulsory social health insurance from the income of an individual – residents at their own expense without deduction;

 6) the amount credited for making non-cash payments:

 to the account of an individual by the bank and (or) the National Postal Operator at the expense of the bank and (or) the National Postal Operator;

 to the subscriber's mobile balance by the telecom operator at the expense of the telecom operator's funds;

 7) the material benefit of saving on the cost of goods, works, and services, including:

 when purchasing goods, works, and services at the expense of the amount accrued for previously completed purchases of goods, works, and services;

 based on remuneration for the use of loans (loans, micro-loans) received from legal entities and individual entrepreneurs. Such savings include, among other things, savings on remuneration during the interest-free period under the contract, as well as savings on loans (loans, micro-loans) received by an employee from his employer.;

 8) excess of the market value of the option's underlying asset at the time of the option's exercise over the option's exercise price (the option's exercise price is the price at which the option's underlying asset was recorded in the relevant document on the basis of which the option was granted to an individual);

 9) property, including works and services, received by an individual free of charge from another individual, including in the form of donations and inheritance.

 The provisions of the first part of this subparagraph do not apply to property obtained by an individual entrepreneur and intended for business use.;

 10) income of a natural person, the landlord, when renting out a dwelling, a dwelling (apartment) in the form of expenses:

 incurred by a tenant individual who is not an individual entrepreneur,

 reimbursed by an individual tenant who is not an individual entrepreneur to an individual landlord who is not an individual entrepreneur.

 The provisions of this subparagraph shall apply if the said expenses are incurred separately from the rent, including:

 for the maintenance of the common property of the condominium facility in accordance with the housing legislation of the Republic of Kazakhstan;

 to pay for utilities provided for by the Law of the Republic of Kazakhstan "On Housing Relations";

 for the repair of a dwelling, a dwelling (apartment);

 11) income in the form of payment for travel and accommodation to civil servants, deputies of the Parliament of the Republic of Kazakhstan, judges by a tax agent who is not an employer, in the case of sending these persons on an official business trip related to the exercise of government functions, subject to the following conditions:

 The invitation to domestic and foreign trips at the expense of a tax agent who is not an employer is made with the consent of a higher official or body to participate in scientific, sports, creative, professional, humanitarian events at the expense of the tax agent, including trips carried out within the framework of the statutory activities of such a tax agent.;

 the existence of an order (order) of an official of a state body in accordance with the legislation of the Republic of Kazakhstan;

 12) the net income from the trust management of the founder of the trust management, received from the trustee, who is a resident individual fulfilling tax obligations without registration as an individual entrepreneur;

 13) targeted savings in accordance with the Law of the Republic of Kazakhstan "On the Rights of the Child in the Republic of Kazakhstan" in the form of payments from a single accumulative pension fund, as well as directed to an individual pension account to account for voluntary pension contributions;

 14) expenses for training made in accordance with subparagraph 5) of paragraph 1 of Article 337 of this Code;

 15) dividends distributed from the financial profits (or part thereof) of a controlled foreign company and (or) a foreign company belonging to a single organizational structure of a consolidated group, previously subject to individual income tax in accordance with Article 399 of this Code;

 16) the amount of penalties accrued to the tax agent for late calculation, withholding, transfer of social payments in the amounts established by the legislation of the Republic of Kazakhstan;

 17) compensation of expenses to members of the management body (board of directors or other body) incurred in connection with the performance of assigned managerial duties, within the limits of:

 travel expenses to and from the place of performance of managerial duties, including payment of expenses for reservations and luggage, based on documents confirming such expenses;

 expenses for accommodation outside the Republic of Kazakhstan, including payment of booking expenses, based on documents confirming such expenses, but not more than the maximum reimbursement rates for renting single standard hotel rooms to government employees on business trips abroad;

 expenses for accommodation in the Republic of Kazakhstan, including payment of booking expenses, based on documents confirming such expenses;

 the costs of obtaining entry and exit permits (visas) (the cost of a visa, consular services, compulsory medical insurance) on the basis of documents confirming such expenses;

 The amount of money is not more than 6 times the monthly calculation index effective on January 1 of the relevant financial year for each calendar day spent in the Republic of Kazakhstan to perform managerial duties for a period not exceeding forty calendar days.;

 The amount of money is not more than 8 times the monthly calculation index effective on January 1 of the relevant financial year for each calendar day spent outside the Republic of Kazakhstan to perform managerial duties for a period not exceeding forty calendar days.

 For the purposes of this subparagraph, the place of performance of managerial duties should not coincide with the place of permanent residence.;

 18) payments to confidential assistants in accordance with the laws of the Republic of Kazakhstan "On operational investigative activities", "On Counterintelligence activities" and to persons providing confidential assistance to foreign intelligence entities in accordance with the Law of the Republic of Kazakhstan "On Foreign Intelligence";

 19) the amount of the borrower's obligation to pay the state fee levied on a statement of claim filed with the court, repaid for such a borrower by a bank, an organization engaged in certain types of banking operations, as well as a collection agency.

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

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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 370. Non-taxable turnover of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

The non-taxable turnover is:

1) turnover in the sale of goods, works, and services exempt from value-added tax in accordance with this Code;

2) turnover in the sale of goods, works, and services, the place of sale of which is not the Republic of Kazakhstan.

Unless otherwise established by this article, the place of sale of goods, works, and services shall be determined in accordance with Article 378 of this Code.

The place of sale of goods, works, and services in the member States of the Eurasian Economic Union is determined in accordance with Article 441 of this Code.;

3) turnover in the form of remnants of goods, which are goods listed in Article 394 of this Code.

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