Article 506. Terms of payment of value added tax of the Tax Code of the Republic of Kazakhstan

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 The value added tax is payable to the budget at the taxpayer's location within the following time limits:

 1) no later than the 25th day of the second month following the reporting tax period – the amount of value-added tax payable to the budget for each tax period, as well as the calculated value-added tax for a non-resident, with the exception of the value-added tax specified in subitems 2) and 3) of part one of this Article;

№ п/п	Балл бонитета	Базовая налоговая ставка (тенге)	№ п/п	Балл бонитета	Базовая налоговая ставка (тенге)
1	2	3	4	5	6
1.	0	48,25	52.	51	2634,45
2.	1	91,67	53.	52	2690,23
3.	2	135,1	54.	53	2745,95
4.	3	178,52	55.	54	2801,72
5.	4	221,95	56.	55	2857,46
6.	5	265,37	57.	56	2913,24
7.	6	308,8	58.	57	2968,96
8.	7	352,22	59.	58	3024,73
9.	8	395,65	60.	59	3080,47
10.	9	439,07	61.	60	3136,25
11.	10	482,5	62.	61	3188,36
12.	11	530,75	63.	62	3247,75
13.	12	592,41	64.	63	3325,49
14.	13	654,08	65.	64	3364,61
15.	14	715,68	66.	65	3423,05
16.	15	777,35	67.	66	3489,25
17.	16	839,01	68.	67	3539,95
18.	17	900,67	69.	68	3598,39
19.	18	962,29	70.	69	3656,81
20.	19	1023,96	71.	70	3715,25
21.	20	1084,66	72.	71	3769,29
22.	21	1138,7	73.	72	3829,64
23.	22	1189,07	74.	73	3890,53
24.	23	1239,35	75.	74	3951,67
25.	24	1287,73	76.	75	4012,79
26.	25	1340,29	77.	76	4073,88
27.	26	1390,66	78.	77	4135,02
28.	27	1441,07	79.	78	4196,15
29.	28	1491,45	80.	79	4257,23
30.	29	1541,88	81.	80	4319,34
31.	30	1592,25	82.	81	4371,45
32.	31	1646,29	83.	82	4432,57
33.	32	1693,03	84.	83	4493,66
34.	33	1740,76	85.	84	4554,8
35.	34	1788,47	86.	85	4615,92
36.	35	1836,2	87.	86	4677,01
37.	36	1883,87	88.	87	4738,15
38.	37	1931,58	89.	88	4799,27
39.	38	1979,31	90.	89	4860,36
40.	39	2027,02	91.	90	4921,5
41.	40	2074,75	92.	91	4975,54
42.	41	2126,86	93.	92	5054,48
43.	42	2178,19	94.	93	5134,32
44.	43	2228,61	95.	94	5214,22
45.	44	2278,98	96.	95	5294,09
46.	45	2329,41	97.	96	5373,99
47.	46	2379,79	98.	97	5453,83
48.	47	2340,22	99.	98	5533,73
49.	48	2480,57	100.	99	5613,59
50.	49	2531	101.	100	5693,5
51.	50	2582,34	102.	свыше 100	5790

 2) within the time limits determined by the customs legislation of the Republic of Kazakhstan, the amount of value–added tax on imported goods;

 3) no later than ten calendar days from the date of submission of the value–added tax liquidation declaration to the tax authority - the amount of value-added tax reflected in such declaration, in case the value-added tax payer is removed from the value-added tax registration in accordance with Article 103 of this Code.

 If the deadline for payment of the value-added tax reflected in the value-added tax declaration submitted for the tax period preceding the tax period for which the liquidation declaration for such tax is submitted occurs after the expiration of the period specified in subparagraph 3) of part one of this Article, the tax shall be paid no later than ten calendar days. days from the date of submission of the liquidation declaration to the tax authority.

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 506. Basic tax rates for industrial, transport, communications, defense and other non–agricultural lands (hereinafter referred to as industrial lands) located outside the settlements of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Basic tax rates for industrial lands located outside populated areas are set per hectare in the following amounts in proportion to bonus points:

2. Lands provided for defense needs, with the exception of lands temporarily used by other land users in accordance with the land legislation of the Republic of Kazakhstan, are subject to taxation at the rates established by paragraph 1 of this Article.

3. Lands provided for defense needs, temporarily unused for defense needs and provided for agricultural purposes to other land users, are subject to taxation at the rates established by Article 503 of this Code, subject to the conditions of paragraph 1 of Article 510 of this Code.

4. Lands of railway transport enterprises occupied by protective forest plantations along mainline railways shall be taxed at the rates established by Article 503 of this Code, subject to the conditions of paragraph 1 of Article 510 of this Code.

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