Article 411. Determination of the taxable income of an individual subject to taxation by an individual independently of the Tax Code of the Republic of Kazakhstan

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 1. The taxable amount of income subject to taxation by an individual independently (with the exception of the taxable amount in the form of income of an individual entrepreneur, in the form of dividends, and in the form of income of a resident immigrant worker) is determined in the following order:

 income of an individual subject to taxation by an individual independently (with the exception of the taxable amount in the form of income of an individual entrepreneur, in the form of dividends, and in the form of income of a resident immigrant worker),

 plus

 the amount of income accrued by the tax agent that is subject to withholding tax (with the exception of income in the form of dividends),

 minus

 income by which income subject to taxation is reduced, provided for in paragraph 1 of Article 400 of this Code,

 minus

 the tax deductions specified in paragraph 1 of Article 401 of this Code, including the excess of tax deductions incurred by the tax agent, as well as the amount of tax deduction not applied by the tax agent, specified in paragraph 2 of Article 409 of this Code.

 The provisions of paragraphs three and four of this paragraph shall apply if the cumulative amount of income subject to taxation at the source of payment and by an individual independently exceeds the 8,500-fold monthly calculation index effective on January 1 of the relevant financial year.

 2. The taxable amount of income of an individual entrepreneur is determined in accordance with the generally established procedure as follows:

 the taxable income of an individual entrepreneur determined in accordance with paragraph 1 of Article 393 of this Code,

 minus

 income by which the income of an individual subject to self-taxation is reduced, provided for in paragraph 1 of Article 400 of this Code,

 minus

 3. Peasant or farm enterprises applying the generally established procedure for determining taxable income, on the basis of separate tax accounting, determine the taxable amounts of income in accordance with paragraph 2 of this Article separately according to:

 1) activities related to the production and sale of agricultural products of its own production, as well as the processing of agricultural products of its own production and the sale of products of such processing;

 2) other activities.

 4. The taxable amount of income of a resident migrant worker in excess is defined as:

 income received from the performance of work (provision of services) for each month of the performance of work (provision of services) of the corresponding period specified in the permit (permits) for a labor immigrant,

 minus

 the amount of the minimum taxable income for the same period

 minus

 an amount equal to 14 times the monthly calculation index effective on January 1 of the corresponding financial year for each month of work (provision of services) for the same period.

 5. The taxable amount of income in the form of dividends is determined as follows:

 income in the form of dividends subject to taxation at the source of payment,

 plus

 income in the form of dividends subject to taxation by an individual independently, including income received from sources outside the Republic of Kazakhstan,

 minus

 income by which income is reduced in accordance with paragraph 1 of Article 400 of this Code,

 minus

 tax deductions applied by the tax agent when calculating income in the form of dividends subject to withholding tax.

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 411. Additional amount of value-added tax included in the offset of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. The following persons have the right to offset the additional amount of value added tax:

1) producers of agricultural products, aquaculture (fish farming) products, including peasant or farm farms, – in terms of turnover in the sale of goods resulting from the production of agricultural products, aquaculture (fish farming) products, and the processing of these products of their own production;

2) legal entities – in terms of turnover in the sale of goods resulting from the processing of agricultural products, fish farming products or commercial fisheries. The processing of agricultural products and fish farming products includes the following types of activities, with the exception of activities in the field of catering:

production of meat and meat products;

processing and preservation of fruits and vegetables;

production of vegetable and animal oils and fats;

milk processing and cheese production;

production of products of the flour and cereal industry;

production of ready-made animal feed;

bread production;

production of baby food and dietary food products;

production of starch industry products;

processing of hides and wool of farm animals;

processing of live fish;

yeast production;

production of chocolate, sugary confectionery, biscuits and flour confectionery of long-term storage, subject to the conclusion by the taxpayer of an agreement in accordance with the procedure determined by the authorized body in the field of development of the agro-industrial complex;

sugar production;

3) agricultural cooperatives in terms of turnover:

sales of agricultural products, aquaculture (fish farming) products of own production, as well as those produced by members of such a cooperative;

sales of products obtained as a result of processing agricultural products, aquaculture (fish farming) products of own production, purchased from a domestic producer of such products and (or) produced by members of such a cooperative;

to perform works and provide services according to the list determined 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 to members of such a cooperative in order to carry out the turnover specified in this subparagraph.

4) established legal entities within two years from the date of state registration – in terms of turnover in the sale of goods resulting from the implementation of production activities in the manufacturing industry (with the exception of the metallurgical industry).

At the same time, the manufactured products must meet the criteria of sufficient processing and be confirmed by a certificate of origin in accordance with the legislation of the Republic of Kazakhstan.

The provisions of this subparagraph apply to products that are not manufactured in the territory of the Republic of Kazakhstan or do not meet the needs of the Republic of Kazakhstan.

The authorized body in the field of state support for industrial activities, based on information from the relevant authorized bodies, publishes a list of products whose production is absent in the territory of the Republic of Kazakhstan or does not cover the needs of the Republic of Kazakhstan, in accordance with the classifier of products by type of economic activity approved by the authorized state body responsible for state regulation in the field of technical regulation, as of July 1 2021 no later than July 20, 2021 and thereafter – annually, as of January 1, no later than January 10 of the corresponding year.

The provisions of this subparagraph apply to legal entities that are putting into operation for the first time in the territory of the Republic of Kazakhstan buildings, structures, machinery and equipment for the production of products in the manufacturing industry (with the exception of the metallurgical industry).

The provisions of this paragraph do not apply to sales of excisable goods and products of their processing.

The types of activities for the purposes of applying this paragraph are determined in accordance with the General Classifier of Economic Activities approved by the authorized state body responsible for state regulation in the field of technical regulation.

2. The taxpayers specified in paragraph 1 of this Article shall have the right to apply the provisions of this article provided that separate accounting records are kept.:

sales turnover for the activities provided for in paragraph 1 of this Article and other activities;

goods, works, and services to be received, which are used or will be used in the activities provided for in paragraph 1 of this Article, and other activities.

The amount of value-added tax on goods, works, and services received that are used simultaneously in the activities provided for in paragraph 1 of this Article and other activities is divided into the amounts of value-added tax that is allowed to be offset and not allowed to be offset, determined using the following formulas:

NDSrz 1 = NDSZACH x O region / About the community;

NDSrz 2 = NDSZACH – NDSrz 1, where:

NDSrz 1 is the amount of value-added tax allowed to be offset for the activities provided for in paragraph 1 of this Article. This amount may have a negative value.;

Personal income tax is the amount of value added tax that is offset, taking into account adjustments for goods, works, and services used simultaneously in the activities provided for in paragraph 1 of this Article and other activities. This amount may have a negative value.;

OL – the amount of taxable turnover for the tax period for which separate accounting is carried out in accordance with this article;

Total turnover – the total amount of turnover, defined as the sum of turnover in the activities provided for in paragraph 1 of this Article and other activities;

NDSrz 2 is the amount of value-added tax allowed to be offset for other activities. This amount may have a negative value.

In the presence of non-taxable turnover, the amount of value-added tax allowed for other activities is determined taking into account Articles 408 and 409 of this Code.

For other turnover, such a value-added tax payer has the right to determine the amount of value-added tax allowed for offset by the proportional method in accordance with Article 408 of this Code.

3. Taxpayers specified in subitems 1), 3) and 4) of the first part of paragraph 1 of this Article are not entitled to apply the provisions of this Article if the person is a foreigner, a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment.

4. The calculation of the additional amount of value-added tax to be offset is carried out according to the following formula:

NDSdz = (NDSBL – NDSrz– NDSpr) x 70%, where:

Personal income tax is an additional amount of value–added tax that is offset;

Personal income tax is the amount of value added tax accrued from the taxable turnover on the sale of activities provided for in paragraph 1 of this Article.;

NDSrz is the amount of value added tax allowed for offset, determined in accordance with Articles 408, 409 and 410 of this Code. Such amount is determined based on the goods, works, and services to be received, which are used or will be used in the activities provided for in paragraph 1 of this Article.;

NDSPR is the amount of excess of the amount of value-added tax offset over the amount of accrued tax accrued at the beginning of the reporting tax period on an accrual basis for the activities provided for in paragraph 1 of this Article.

The resulting zero or negative value is not taken into account when calculating value added tax for the tax period.

The footnote. Article 411 as amended by the Laws of the Republic of Kazakhstan dated 05/24/2018 No. 156-VI (effective from 01.01.2018); dated 12/10/2020 No. 382-VI (for the procedure of entry into force, see art. 2); dated 06/24/2021 No. 53-VII (effective from 07/01/2021); dated 12/21/2022 No. 165-VII (effective from 01.01.2023).

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