Article 371. General provisions on the annual income of an individual of the Tax Code of the Republic of Kazakhstan
1. The annual income of an individual consists of the income to be received (received) by that person in the Republic of Kazakhstan and abroad during the tax period, in the form of income subject to taxation:
1) at the source of payment;
2) by an individual independently.
2. The annual income of an individual includes all types of his income:
1) employee's income, including the income of a domestic worker;
2) income of a resident migrant worker;
3) income in the form of gratuitously received property;
4) income in the form of lump-sum pension payments,
5) income in the form of pension payments;
6) income in the form of dividends;
7) income in the form of rewards;
8) income in the form of winnings;
9) Scholarship income;
10) income from insurance contracts;
11) income from the sale of goods, performance of works, provision of services;
12) property income;
13) income of an individual entrepreneur;
14) income of a person engaged in private practice;
15) income from personal subsidiary farming;
16) other income;
17) the total profit of controlled foreign companies or permanent establishments of controlled foreign companies, determined in accordance with Article 399 of this Code.
3. The incomes specified in paragraph 2 of this Article are subject to taxation.:
1) an individual independently – in the case of receiving such income from a person who is not a tax agent;
2) by a tax agent – in the case of receipt of such income from a tax agent, except for the income specified in subitems 12) – 14) of paragraph 2 of this Article.
4. The provisions of this article do not apply to the economic benefits specified in Article 365 of this Code, which are not considered as income of an individual.
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 371. Definition of taxable imports of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
Taxable imports are goods imported or imported into the territory of the member States of the Eurasian Economic Union (with the exception of those exempt from value added tax in accordance with Article 399 of this Code), which are subject to declaration in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.
On taxes and other mandatory payments to the budget (Tax Code) On Customs Regulation On Subsoil and Subsurface Use Administrative Procedural and Procedural On the Health of the People and the Healthcare System Ecological Social Commentary Article Civil Procedural Civil Code of Criminal Procedure Criminal Regulatory Decision of the Supreme Court
