Article 526. The procedure for crediting value-added tax amounts in the EAEU to the Tax Code of the Republic of Kazakhstan

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 1. Unless otherwise established by this article, value added tax is offset in accordance with the procedure established by Chapter 49 of this Code.

 2. When goods are imported into the territory of the Republic of Kazakhstan from the territory of the EAEU member States, the amount of value–added tax on imported goods paid in accordance with the established procedure to the budget of the Republic of Kazakhstan, within the limits of the calculated and (or) accrued amounts, is subject to offset.

 The amount of value-added tax offset against the import of goods under a leasing agreement (contract) is the amount of value-added tax paid to the budget, but not exceeding the amount of value-added tax attributable to the amount of taxable imports for the tax period determined in accordance with paragraph 6 of Article 518 of this Code. At the same time, the amounts of value-added tax accrued (calculated) for previous tax periods and paid, including by offsetting in the manner prescribed by Articles 120, 121, 122 and 123 of this Code, in the current tax period, are subject to offsetting in the current tax period.

 3. When the lessor – taxpayer of the Republic of Kazakhstan transfers goods (leased items) to leasing, which are subject to receipt by the lessee – taxpayer of another EAEU member state, the amount of value–added tax to be offset by the lessor – taxpayer of the Republic of Kazakhstan is determined in the part attributable to the cost of goods (leased items) for each lease payment, excluding remuneration accounting.

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 526. Taxpayers of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Taxpayers of the property tax of natural persons are natural persons who have an object of taxation in accordance with Article 528 of this Code.

2. The payers of the personal property tax are not:

1) heroes of the Soviet Union, heroes of Socialist Labor, persons awarded the titles of "Halyk kaharmany", "Kazakstan Enbek Epi", awarded the Order of Glory of three degrees and the Order of Otan – within 1000 times the monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding fiscal year, of the total value of all taxable items specified in subparagraph 1) of Article 528 of this Code;

2) veterans of the Great Patriotic War, veterans who are equivalent in benefits to veterans of the Great Patriotic War, and veterans of military operations on the territory of other states, persons awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, as well as persons who worked (served) for at least six months from June 22, 1941 to May 9, 1945, and those who were not awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War, persons with disabilities by:

land plots occupied by the housing stock, including buildings and structures attached to it;

adjacent land plots;

land plots provided for personal household (subsidiary) farming, gardening, and suburban construction, including land occupied for buildings;

land plots used for garages;

within 1,500 times the monthly calculation index established by the law on the republican budget and effective on January 1 of the relevant financial year, from the total value of all taxable items specified in subparagraph 1) of Article 528 of this Code;

3) orphaned children and children left without parental care for the period up to the age of 18 according to:

land plots occupied by the housing stock, including buildings and structures attached to it;

adjacent land plots;

land plots provided for personal household (subsidiary) farming, gardening, and suburban construction, including land occupied for buildings;

land plots used for garages;

the objects of taxation specified in subparagraph 1) of Article 528 of this Code;

4) one of the parents of a person with a disability since childhood, a child with a disability for:

land plots occupied by the housing stock, including buildings and structures attached to it;

adjacent land plots;

land plots provided for personal household (subsidiary) farming, gardening, and suburban construction, including land occupied for buildings;

land plots used for garages;

5) mothers with many children, awarded the title of "Mother Heroine", awarded the "Altyn alka" pendant, retired people living separately:

land plots occupied by the housing stock, including buildings and structures attached to it;

adjacent land plots;

within 1,000 times the monthly calculation index established by the law on the republican budget and effective on January 1 of the relevant financial year, from the total value of all taxable items specified in subparagraph 1) of Article 528 of this Code.

For the purposes of this Code, separately residing pensioners are defined as pensioners, at whose legal address (address of their place of residence) exclusively pensioners are registered.;

6) individual entrepreneurs with respect to taxable objects used in entrepreneurial activities, with the exception of dwellings and other objects for which the tax base is determined in accordance with Article 529 of this Code, and the tax is calculated by the tax authorities in accordance with Article 532 of this Code.;

7) individuals are the owners of an apartment (room), according to the share of the owner of the apartment (room), in a land plot occupied by an apartment building.

3. The provisions of subitems 1) – 5) of paragraph 2 of this Article shall not apply to taxable objects transferred for use or property lease (lease).

The footnote. Article 526 as amended by the Laws of the Republic of Kazakhstan dated 05/06/2020 No. 324-VI (effective from 01.01.2020); dated 12/10/2020 No. 382-VI (effective from 01.01.2020).

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