Article 394. General provisions on income of a person engaged in private practice of the Tax Code of the Republic of Kazakhstan

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 1. The income of a person engaged in private practice includes:

 1) income of a private notary;

 2) income of a private bailiff;

 3) lawyer's income;

 4) income of a professional mediator.

 2. The income of persons engaged in private practice is all types of income received from carrying out activities related to the execution of executive documents, notarial, advocacy, and professional mediation activities, including, respectively, payment for legal assistance, notarial acts, and the amounts of reimbursement received.

 3. The amount of money received for the provision of services by a person engaged in private practice as collateral as a way to ensure the fulfillment of obligations in accordance with the civil legislation of the Republic of Kazakhstan is recognized as income from the date of payment for services from the collateral money specified in the act of services rendered or a document confirming the provision of services.

 4. The date of recognition of the income of a person engaged in private practice is:

 1) the date of the provision of services specified in the signed act of services rendered;

 2) the date of the provision of services, indicated in another document confirming the fact of the provision of services, in the absence of an act of services rendered.

 5. The amount of individual income tax on the income of persons engaged in private practice is calculated based on the income received per month, based on the results of each month, by applying the rate established by subparagraph 2) of Article 363 of this Code to the amount of taxable income of a person engaged in private practice.

 6. 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.

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 394. Turnover on the sale of goods, works, and services exempt from value-added tax of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

Turnover on the sale of the following goods, works, and services, the place of sale of which is the Republic of Kazakhstan, is exempt from value-added tax:

1) specified in Articles 395 – 398 of this Code;

2) accounting and control stamps intended for marking excisable goods in accordance with Article 172 of this Code;

3) buildings and structures sold by the state Islamic special financial company to the authorized body for the management of state property, previously acquired under contracts concluded in accordance with the terms of issue of state Islamic securities, and land plots occupied by such property;

4) services provided by a state-owned Islamic special financial company for temporary possession and use under property lease agreements of buildings, structures acquired under contracts concluded in accordance with the terms of issue of state Islamic securities, and land plots occupied by such property;

5) property transferred free of charge to a state institution or a state-owned enterprise in accordance with the legislation of the Republic of Kazakhstan;

6) property in the form of winnings issued by the lottery operator to the lottery participant;

7) services for ensuring information and technological interaction between settlement participants, including the provision of services for collecting, processing and sending information to settlement participants on transactions with payment cards and electronic money;

8) services for processing and (or) repair of goods imported into the customs territory of the Eurasian Economic Union with placement under the customs procedure of processing in the customs territory;

9) services within the framework of the activities of the association of owners of the property of an apartment building for the management of a condominium facility, carried out in accordance with the housing legislation of the Republic of Kazakhstan;

10) banknotes and coins of the national currency;

11) goods, works, and services, if one of the following conditions is met in the tax period in which the sale was made, as well as for the four previous tax periods:

The average number of people with disabilities is at least 51 percent of the total number of employees.;

The cost of paying people with disabilities is at least 51 percent (in specialized organizations where people with hearing, speech, and vision disabilities work – at least 35 percent) of the total wage costs.

The provisions of this subparagraph do not apply to sales of excisable goods.

With respect to sales turnover under long-term contracts, the provisions of this subparagraph shall apply subject to the conditions established by this paragraph for the entire period of validity of such contract.;

12) works and services for gratuitous repair and (or) maintenance of goods during the warranty period of their operation established by the transaction, including the cost of spare parts and parts for them, if the terms of the transaction provide for the provision by the taxpayer of a guarantee of the quality of goods sold, works performed, services rendered;

13) unless otherwise established by Article 392 of this Code, investment gold in the form of bars and plates on the basis of a transaction concluded on the stock exchange, or if one of the parties to such a transaction is a second-tier bank, legal entities that, in accordance with the Law of the Republic of Kazakhstan "On Currency Regulation and Currency Control" have the right to carry out through its exchange offices for the purchase and sale of refined gold bars issued by the National Bank of the Republic of Kazakhstan, a legal entity – a professional participant in the securities market or the National Bank of the Republic of Kazakhstan;

14) was valid until 01.01.2019 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI;

15) services of a tour operator for inbound tourism;

16) provision of a loan (loan, micro-loan) in cash on the terms of payment, urgency and repayment;

17) goods placed under the customs procedure of duty-free trade;

18) scrap and waste of non-ferrous and ferrous metals;

19) services for conducting religious rites and ceremonies by religious associations in accordance with the legislation of the Republic of Kazakhstan;

20) objects of religious use by religious associations registered with the registration authority.

The list of specified goods and the criteria for its formation are approved by the Government of the Republic of Kazakhstan.;

21) funeral services of funeral homes, cemeteries and crematoriums;

22) special social services provided by non-profit organizations in accordance with the legislation of the Republic of Kazakhstan on social protection;

23) services for conducting socially significant cultural events, spectacular cultural events, carried out within the framework of a state assignment in accordance with the legislation of the Republic of Kazakhstan on culture;

24) services for the implementation of cultural, educational, scientific and research functions by museums and ensuring the popularization of the historical and cultural heritage of the Republic of Kazakhstan;

25) services related to the implementation of information, cultural, and educational functions by libraries;

26) services and works in the field of culture and education carried out by theaters, philharmonic halls, cultural and leisure organizations;

27) scientific and restoration works on historical and cultural monuments carried out on the basis of a license for the right to carry out this type of activity;

28) educational services in the field of preschool education and training;

29) additional education services provided by an educational organization licensed to engage in educational activities;

30) educational services in the field of primary, basic secondary, general secondary, technical and vocational, post-secondary, higher and postgraduate education, carried out under appropriate licenses for the right to carry out these types of activities;

31) services provided by autonomous educational organizations that comply with the conditions of subparagraph 2) or 4) of paragraph 1 of Article 291 of this Code, the types of activities defined in subparagraph 2) paragraph 1 of Article 291 of this Code;

32) services for the temporary use of the library fund, including in electronic form, by educational organizations licensed to engage in educational activities, as well as by autonomous educational organizations specified in subitems 2), 4) and 6) of paragraph 1 of Article 291 of this Code;

33) medicines of any form, including pharmaceutical substances (active pharmaceutical substances), medical products, including prosthetic and orthopedic products and sign language equipment, as well as materials and components for their production;

34) medicines of any form used (applied) in the field of veterinary medicine, including pharmaceutical substances (active pharmaceutical substances); veterinary products, including prosthetic and orthopedic products, and veterinary equipment; materials and components for the production of medicines of any form used (applied) in the field of veterinary medicine, including pharmaceutical substances (active pharmaceutical substances) and veterinary products, including prosthetic and orthopedic products, and veterinary equipment;

35) services in the form of medical care in accordance with the legislation of the Republic of Kazakhstan (including in carrying out medical activities that are not subject to licensing) provided by a healthcare entity licensed to carry out medical activities;

36) services in the field of sanitary and epidemiological welfare of the population provided by the state organization of sanitary and epidemiological service in accordance with the legislation of the Republic of Kazakhstan in the field of healthcare;

37) services provided in the field of veterinary medicine:

individuals or legal entities licensed to operate in the field of veterinary medicine;

individuals and legal entities included in the state electronic register of permits and notifications for business activities in the field of veterinary medicine, provided for by the legislation of the Republic of Kazakhstan in the field of veterinary medicine;

state veterinary organizations established in accordance with the legislation of the Republic of Kazakhstan in the field of veterinary medicine;

38) vehicles and (or) agricultural machinery, as well as their components, subject to the following conditions::

the composition of the sold vehicle and (or) agricultural machinery, as well as their components, includes previously imported raw materials and (or) materials, as well as their components, which are exempt from value-added tax in accordance with subparagraph 15) of paragraph 1 of Article 399 or subparagraph 4) paragraph 2 of Article 451 of this Code;

the import of raw materials and (or) materials, as well as components in the composition of the sold vehicle and (or) agricultural machinery, as well as their components, is carried out by a legal entity selling these vehicles and (or) agricultural machinery, as well as their components;

vehicles and (or) agricultural machinery, as well as their components, are included in the list of vehicles and (or) agricultural machinery, as well as their components, the sale of which is exempt from value-added tax, approved by the authorized body in the field of state support for industrial activities in coordination with the central authorized body for state planning and the authorized body;

39) goods, works and services sold on the territory of the special economic zone, the boundaries of which fully or partially coincide with the sections of the customs border of the Eurasian Economic Union;

40) scientific and research works carried out on the basis of contracts for the implementation of state assignments, as well as contracts of state order in priority areas in accordance with the legislation of the Republic of Kazakhstan on science;

RCPI's note! Subparagraph 41) is valid until 01.01.2027 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI.

41) goods, works, and services sold by an organization specializing in improving the quality of credit portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan, according to the types of activities provided for in Article 292 of this Code;

42) services provided by physical culture and sports organizations on the basis of contracts for the implementation of state tasks;

43) pharmaceutical services, accounting and sale of medicines and medical devices within the framework of transfers from the budget to the social health insurance fund to pay for the guaranteed amount of free medical care;

43-1) goods produced and sold on the territory of the Astana - New City special Economic Zone, subject to the following conditions::

The goods are fully consumed during the construction and commissioning of infrastructure facilities, hospitals, clinics, schools, kindergartens, museums, theaters, higher and secondary educational institutions, libraries, palaces of schoolchildren, sports complexes, administrative and residential complexes in accordance with design estimates;

The goods are included in the list of goods approved by the authorized state body responsible for state regulation in the field of creation, operation and abolition of special economic and industrial zones, in coordination with the central authorized body for state planning and the authorized body;

availability of an agreement (contract) for the supply of goods with organizations engaged in the construction of infrastructure facilities, hospitals, clinics, schools, kindergartens, museums, theaters, higher and secondary educational institutions, libraries, palaces of schoolchildren, sports complexes, administrative and residential complexes in the territory of the Astana - New City special economic zone;

availability of copies of shipping documents confirming the shipment of goods;

availability of copies of documents confirming receipt of goods by the buyer.

For the purposes of this article, goods fully consumed during the construction process are goods directly involved in the construction of infrastructure facilities, hospitals, clinics, schools, kindergartens, museums, theaters, higher and secondary educational institutions, libraries, palaces of schoolchildren, sports complexes, administrative and residential complexes (with the exception of electricity, gasoline, diesel fuel and water), provided that such goods are placed by the supplier and the buyer under the customs procedure of the free customs zone and are under customs control., if such goods are subject to placement under the procedure of a free customs zone in accordance with the customs legislation of the Republic of Kazakhstan;

44) works and services performed and provided by a cinematographic organization for an investor in the production of films;

RCPI's note! Subparagraph 45) is valid until 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 No. 203-VI.

45) goods produced and sold by participants of the Astana Hub International Technology Park that comply with the terms of paragraph 4-3 of Article 293 of this Code;

RCPI's note! Subparagraph 46) is valid until 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 No. 203-VI.

46) works and services provided by participants of the Astana Hub International Technology Park that comply with the terms of paragraph 4-3 of Article 293 of this Code;

47) unless otherwise provided by subparagraph 43-1) of the first part of this Article, goods produced and sold in the implementation of priority activities in the territory of special economic zones while complying with the following conditions:

availability of an agreement (contract) for the supply of goods with organizations operating in the territory of special economic zones of the Republic of Kazakhstan;

availability of documents confirming the shipment of goods to the participant of the special economic zone;

availability of documents confirming receipt of goods by a buyer participating in a special economic zone;

48) vehicles and (or) agricultural machinery subject to the following conditions:

The selling legal entity is the authorized representative of the manufacturer of vehicles and (or) agricultural machinery.;

vehicles and (or) agricultural machinery were purchased from the manufacturer without value added tax in accordance with subparagraph 38) of the first part of this Article.

For the purposes of applying this subparagraph, an authorized representative of a manufacturer of vehicles and (or) agricultural machinery is a legal entity appointed by an authorized representative in the framework of a transaction concluded with a manufacturer of vehicles and (or) agricultural machinery, and included in the register of authorized representatives applying value-added tax exemption for the sale of vehicles and (or) agricultural machinery purchased from their manufacturer.

The register of authorized representatives applying exemption from value added tax for the sale of vehicles and (or) agricultural machinery purchased from their manufacturer is maintained by the authorized body in the field of state stimulation of industry in accordance with the form approved by it.;

49) services of the designated operator, issued by uniform documents in accordance with the acts of the Universal Postal Union, for the transit of international mail of designated operators of other member countries of the Universal Postal Union through the territory of the Republic of Kazakhstan;

50) was valid until 01.01.2023 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI.

51) goods, works, services on a gratuitous basis within the framework of charitable assistance by a non-profit organization established in the form of a foundation in accordance with the civil legislation of the Republic of Kazakhstan;

52) refined gold and (or) silver by subjects of production of precious metals to subjects of production of jewelry and other products operating in the territory of the Republic of Kazakhstan;

53) household appliances and (or) consumer electronics devices, as well as their components, included in the list approved by the authorized body in the field of state stimulation of industry in coordination with the central authorized body for state planning and the authorized body, subject to the following conditions:

for the manufacturer of household appliances and (or) consumer electronics appliances, as well as their components, the composition of the sold household appliance and (or) consumer electronics appliance, as well as their (its) components, includes previously imported raw materials and (or) materials that are exempt from value added tax in accordance with paragraph 3 of the article 399 or paragraph 5 of Article 451 of this Code;

for the authorized representative of the manufacturer of household appliances and (or) consumer electronics appliances, as well as their components – household appliances and (or) consumer electronics appliances, as well as their components, were purchased from the manufacturer without value added tax in accordance with this subparagraph;

for other persons selling household appliances and (or) consumer electronics appliances, as well as their components, – the specified household appliances and (or) consumer electronics appliances, as well as their components, were purchased from the manufacturer or an authorized representative without value-added tax in accordance with this subparagraph.

For the purposes of applying this subparagraph, the authorized body in the field of state stimulation of industry, in accordance with the form approved by it, maintains a register of legal entities that are:

manufacturers of household appliances and (or) consumer electronics devices, as well as their components;

authorized representatives of the manufacturer;

other persons who sell household appliances and (or) consumer electronics devices, as well as their components.

The list of goods specified in subparagraph 33) of the first part of this article is approved by the authorized body in the field of healthcare in coordination with the central authorized body for state planning and the authorized body.

The list of goods specified in subparagraph 34) of the first part of this article is approved by the authorized body in the field of development of the agro-industrial complex in coordination with the central authorized body for state planning and the authorized body.

The list of works and services specified in subparagraph 44) of the first part of this article is approved by the central executive body responsible for management and intersectoral coordination in the field of cinematography, in coordination with the central authorized body for state planning and the authorized body.

The Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI SAM.

This Code establishes the fundamental principles of taxation, regulates power relations for the establishment, introduction, amendment, cancellation, procedure for calculating and paying taxes and other mandatory payments to the budget, as well as relations related to the fulfillment of tax obligations.

President

Republic of Kazakhstan