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Article 439. Determination of the amount of taxable income of an individual at the source of payment of the Tax Code of the Republic of Kazakhstan
1. The amount of an employee's taxable income is determined in the following order:
the amount of the employee's income subject to withholding tax accrued during the tax period,
minus
the amount of income by which the income subject to taxation at the source of payment provided for in paragraph 1 of Article 400 of this Code is reduced for the tax period
minus
the amount of tax deductions specified in paragraph 1 of Article 401 of this Code.
2. The amount of taxable income of an individual from the sale of goods, performance of works, and provision of services to a tax agent is determined in the following order:
the amount of an individual's income from the sale of goods, performance of works, and provision of services to a tax agent subject to withholding tax accrued during the tax period,
minus
the amount of income by which the income subject to taxation at the source of payment provided for in paragraph 1 of Article 400 of this Code is reduced for the tax period
minus
the amount of tax deductions of social payments specified in Article 402 of this Code,
minus
the amount of social tax deductions specified in Article 404 of this Code,
minus
the amount of the basic deduction in accordance with the procedure established in paragraph 3 of Article 437 of this Code.
3. The amount of taxable income in the form of pension payments and lump-sum pension payments is determined in the following order:
the amount of income in the form of pension payments, one-time pension payments subject to taxation,
minus
the amount of income by which the income subject to taxation at the source of payment provided for in Article 431 of this Code is reduced for the tax period.
4. The amount of an individual's taxable income under insurance contracts is determined in the following order:
the amount of income of an individual under insurance contracts subject to withholding tax accrued during the tax period,
minus
the amount of income by which the income subject to taxation at the source of payment provided for in Article 435 of this Code is reduced for the tax period
minus
the amount of social tax deductions specified in paragraph 1 of Article 404 of this Code.
5. The amount of a natural person's taxable income in the form of remuneration, dividends, winnings, scholarships, payments, compensations related to education, and other income subject to withholding tax, not specified in paragraphs 1-4 of this Article, is determined in the following order:
the amount of income of an individual in the form of remuneration, dividends, winnings, scholarships and other income subject to withholding tax, not specified in paragraphs 1-4 of this Article, accrued during the tax period,
minus
the amount of income by which the income subject to taxation at the source of payment provided for in paragraph 1 of Article 400 of this Code is reduced for the tax period,
minus
the amount of social tax deductions specified in paragraph 1 of Article 404 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 439. Objects of taxation, definition of taxable turnover of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
Unless otherwise established by Article 440 of this Code, the objects of value added tax in the Eurasian Economic Union, as well as the taxable turnover, are determined in accordance with Articles 368, 369 and 373 of this Code.
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