Article 655. Payment rates of the Tax Code of the Republic of Kazakhstan

    1. The fee rates are determined in multiples of the monthly calculation index effective on the first day of the corresponding calendar month in which outdoor (visual) advertising is placed.

    2. The basic monthly rates for the placement of outdoor (visual) advertising in the right-of-way of public roads of international and national significance with the area of the side of the outdoor (visual) advertising placed up to and including three square meters are:

    When outdoor (visual) advertising is placed with an area of three or more square meters on the side of such advertising, the basic monthly fee rates increase in proportion to the increase in the area of the side of the outdoor (visual) advertising being placed in relation to three square meters.

    3. The basic monthly rates of payment for the placement of outdoor (visual) advertising in the open space outside the premises in settlements, in the right-of-way of public roads of regional and district significance, in the open space outside the premises outside settlements and outside the right-of-way of public roads are established based on the location and area of the side of the outdoor (visual) advertising:

   Local representative bodies of the regions for outdoor (visual) advertising placed in an open space outside the premises in settlements and in the right-of-way of public roads of regional significance have the right to reduce the basic monthly rates of fees by no more than 50 percent or increase by no more than 100 percent, depending on the location and size outdoor (visual) advertising.

    Local representative bodies of the capital and cities of republican significance for outdoor (visual) advertising placed in an open space outside the premises in populated areas have the right to reduce the basic monthly fee rates by no more than 50 percent or increase by no more than 200 percent, depending on the location and size of outdoor (visual) advertising.

    Note. The side of the outdoor (visual) advertising is understood as the side of the object of outdoor (visual) advertising based on the location and area of the side of the outdoor (visual) advertising, regardless of the number of outdoor (visual) advertising, including images, video images, running lines in Kazakh and Russian.  

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

President    

Republic of Kazakhstan     

© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan  

 Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases 

__________________________

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 655. The procedure for calculating, withholding and transferring individual income tax on income subject to withholding tax Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

     1. Income of a non-resident individual from sources in the Republic of Kazakhstan, with the exception of income specified in paragraph 1 of Article 656 of this Code, is subject to individual income tax at the source of payment at the rates specified in Article 646 of this Code, without tax deductions, unless otherwise provided by this Article.

     For the purposes of this article, the increase in value in the sale of securities and equity interests is determined in accordance with Article 228 of this Code.  

     2. Notwithstanding the provisions of this Article, the calculation, withholding and transfer of individual income tax at the source of payment to the budget from the income of a non-resident individual specified in paragraph 1 of Article 650 of this Code shall be carried out in accordance with the procedure established by Article 650 of this Code.

     3. The calculation of individual income tax on income subject to withholding taxation, subject to the provisions provided for in paragraph 2 of Article 319 of this Code, shall be carried out by a tax agent without tax deductions by applying the rate established by paragraph 1 of Article 320 of this Code to the amount of the following income of a non-resident individual, including income determined by paragraph 1 of Article 322 of this Code:

     from activities in the Republic of Kazakhstan under an employment contract (agreement, contract) concluded with a resident or non-resident who are employers;

     from activities in the Republic of Kazakhstan in the form of material benefits received from the employer;

     fees of the head and (or) other payments to members of the management body (board of directors or other body) received by these persons in connection with the performance of their managerial duties in relation to a resident, regardless of the place of actual performance of such duties;

     allowances paid to him in connection with residence in the Republic of Kazakhstan by a resident or non-resident who are employers;

     insurance payments to non–resident individuals made under a pension annuity agreement;

     pension payments made by a resident accumulative pension fund.  

     4. The calculation and withholding of individual income tax on income subject to withholding tax shall be carried out by a tax agent no later than the date of payment of income to a non-resident individual, with the exception of the case specified in paragraph 7 of this Article.

     The individual income tax at the source of payment is withheld by the tax agent regardless of the form and place of payment of income to a non-resident individual.

     5. The transfer of individual income tax from the income of a non-resident individual subject to withholding tax to the budget is made by the tax agent at the location no later than the 25th day of the month following the month in which the tax is withheld.

     6. When income is paid in a foreign currency, the amount of income taxed at the source of payment is recalculated in tenge using the market exchange rate determined on the last business day preceding the date of payment of income.

     7. When providing foreign personnel by a non-resident whose activities do not form a permanent establishment in the Republic of Kazakhstan in accordance with the provisions of paragraph 7 of Article 220 of this Code, the income of such personnel from activities in the Republic of Kazakhstan is subject to individual income tax at the source of payment.

     At the same time, the subject of individual income tax is the income of a non-resident individual, including other material benefits received by such a person in connection with activities in the Republic of Kazakhstan.

     If income is paid to the provided staff by a non-resident, the tax base for the purposes of calculating individual income tax is determined by the tax agent on the basis of documents submitted by the non-resident in accordance with paragraph 7 of Article 220 of this Code.

     Withholding of individual income tax at the source of payment from the income of foreign personnel is carried out by a tax agent when paying income to a non-resident legal entity for services provided by foreign personnel.

     The individual income tax withheld at the source of payment is calculated by a tax agent by applying the rate established by paragraph 1 of Article 320 of this Code to the amount of income of foreign personnel determined in accordance with this paragraph, taking into account the provisions of paragraph 2 of Article 319 of this Code, without tax deductions.

     The tax agent is obliged to transfer the amounts of individual income tax withheld at the source of payment at the location by the 25th day of the month following the month in which the tax is withheld.

     8. The duty and responsibility for calculating, withholding and transferring individual income tax at the source of payment to the budget are assigned to the following persons who pay income to a non-resident and are recognized as tax agents:

     1) individual entrepreneur;

     2) a non-resident legal entity operating in the Republic of Kazakhstan through a structural subdivision.

     At the same time, a non-resident legal entity is recognized as a tax agent from the date of registration of its structural unit with the tax authorities of the Republic of Kazakhstan.;

     3) a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment without opening a structural unit.

     At the same time, a non-resident legal entity is recognized as a tax agent from the date of establishment of its permanent establishment without opening a structural unit for registration with the tax authorities of the Republic of Kazakhstan.;

     4) a resident legal entity, including the issuer of the underlying asset of depositary receipts.

     For the purposes of this chapter, a resident legal entity may, by its decision, recognize as a tax agent for individual income tax withheld at the source of payment its structural subdivision for income taxed at the source of payment, which is paid (payable) by such a structural subdivision, in accordance with the procedure established by Article 353 of this Code.;

     5) a legal entity, including a non-resident, operating in the Republic of Kazakhstan through a permanent establishment, which is provided with foreign staff by a non-resident, whose activities do not constitute a permanent establishment in accordance with the provisions of paragraph 7 of Article 220 of this Code;

     6) a non-resident legal entity acquiring the property specified in subparagraph 5) of the first part of paragraph 1 of Article 650 of this Code, if the conditions established by subparagraph 7) of Article 654 of this Code are not fulfilled.

     9. When a tax agent pays the amount of individual income tax calculated from the income of a non-resident individual in accordance with the provisions of this Code, at his own expense without withholding it, the tax agent's obligation to withhold and transfer individual income tax at the source of payment is considered fulfilled.

     The footnote. Article 655 as amended by the Laws of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021); dated 21.12.2022 No. 165-VII (effective from 01.01.2023).  

On taxes and other mandatory payments to the budget (Tax Code) On Customs Regulation On Subsoil and Subsurface Use Administrative Procedural and Procedural On the Health of the People and the Healthcare System Ecological Social Commentary Article Civil Procedural Civil Code of Criminal Procedure Criminal Regulatory Decision of the Supreme Court