Article 667. The rates of the state fee for notarial and other actions. Exemption from payment of the state fee when performing notarial acts. The Tax Code of the Republic of Kazakhstan

Home / RLA / Article 667. The rates of the state fee for notarial and other actions. Exemption from payment of the state fee when performing notarial acts. The Tax Code of the Republic of Kazakhstan

 1. For the performance of notarial acts, the state fee is charged in the following amounts:

 1) for certifying agreements on the alienation of immovable property (land plots, dwellings, dachas, garages, structures and other immovable property) in urban areas:

 if one of the parties is a legal entity, 10 MCI;

 cost up to 30 MCI:

 children, spouse, parents, siblings, grandchildren – 1 MCI;

 to other persons – 3 MCI;

 cost over 30 MCI:

 children, spouse, parents, siblings, grandchildren – 5 MCI;

 other persons – 7 MCI;

 if the transaction is made for the purpose of acquiring real estate at the expense of funds received from a residential mortgage loan, 2 MCI;

 2) for certifying agreements on the alienation of immovable property (land plots, dwellings, dachas, garages, structures and other immovable property) in rural areas:

 if one of the parties is a legal entity, – 1 MCI;

 children, spouse, parents, siblings, grandchildren – 0.5 MCI;

 other persons – 0.7 MCI;

 3) for the certification of contracts for the alienation of motor vehicles:

 if one of the parties is a legal entity, 7 MCI;

 children, spouse, parents, siblings, grandchildren – 2 MCI;

 other persons – 5 MCI;

 4) for the certification of lease agreements, loans (with the exception of housing mortgage loan agreements), deposit, leasing, contract, marriage contracts, division of property in common ownership, division of inherited property, alimony agreements, constituent agreements – 5 MCI;

 5) for the certification of housing mortgage loan agreements – 2 MCI;

 6) for the certification of wills – 1 MCI;

 7) for the issuance of certificates of inheritance – 1 MCI for each issued certificate;

 8) for the issuance of certificates of ownership of a share in the common property of spouses and other persons who have property under the right of common joint ownership – 1 MCI;

 9) for the certification of powers of attorney for the right to use and dispose of property – 0.5 MCI;

 10) for the certification of powers of attorney for the right to use and drive motor vehicles without the right to sell – 1 MCI;

 11) for the certification of powers of attorney for the sale, donation, exchange of vehicles – 2 MCI;

 12) for the certification of other powers of attorney:

 for individuals – 0.1 MCI;

 for legal entities – 0.5 MCI;

 13) for the certification of consents for which the legislation of the Republic of Kazakhstan provides for mandatory notarization – 0.5 MCI;

 14) for taking measures to protect inherited property – 1 MCI;

 15) for making a maritime protest – 0.5 MCI;

 16) for attesting to the accuracy of copies of documents and extracts from documents (per page):

 for individuals – 0.05 MCI;

 for legal entities – 0.1 MCI;

 17) for attesting the authenticity of the signature on the documents, as well as the correctness of the translation of documents from one language to another (for each document):

 for individuals – 0.03 MCI;

 for legal entities – 0.1 MCI;

 18) for the transfer of applications from individuals and legal entities to other individuals and legal entities – 0.2 MCI;

 19) for the issuance of notarized copies of documents – 0.2 MCI;

 20) for issuing a duplicate – 1 MCI;

 21) for attesting the authenticity of signatures when opening accounts in second-tier banks (for each document):

 for individuals – 0.1 MCI;

 for legal entities – 0.5 MCI;

 22) for the certification of real estate pledge agreements, claims and mortgage certificates for residential mortgage loans – 2 MCI; for the certification of other pledge agreements – 7 MCI;

 23) for protesting a bill of exchange and for certifying non–payment of a check - 0.5 MCI;

 24) for making an executive inscription – 0.5 MCI;

 25) for the storage of documents and securities – 0.1 MCI for each month;

 26) for the certification of surety and guarantee agreements – 0.5 MCI;

 27) for performing other notarial acts provided for by other laws of the Republic of Kazakhstan – 0.2 MCI.

 2. The following persons are exempt from paying the state fee when performing notarial acts::

 1) individuals – for the certification of their wills, contracts of donation of property in favor of the state;

 2) state institutions – for issuing them certificates (duplicate certificates) of the state's right to inheritance, as well as for all documents necessary to obtain these certificates (duplicate certificates);

 3) individuals – for issuing certificates of inheritance rights to them:

 property of persons who died defending the Republic of Kazakhstan, in connection with the performance of other state or public duties, or in connection with the fulfillment of the duty of a citizen of the Republic of Kazakhstan to save human life, protect state property and law and order;

 housing or a share in a housing and construction cooperative, if the heir lived with the testator for at least three years on the day of the testator's death and continues to live in this dwelling after his death;

 insurance payments under insurance contracts, government loan bonds, wages, copyrights, royalties and remuneration for discoveries, inventions and industrial designs;

 property of rehabilitated citizens;

 4) 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, 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, as well as one of the parents of a person with a disability since childhood, a child with a disability – for all notarial actions;

 5) candace – for all notarial actions related to the acquisition of citizenship of the Republic of Kazakhstan;

 6) mothers with many children, awarded the title of "Mother Heroine", awarded the pendants "Altyn alka", "Kumis alka", – for all notarial actions;

 7) individuals suffering from mental illness or dementia, over whom guardianship has been established in accordance with the procedure established by the legislation of the Republic of Kazakhstan, – for obtaining certificates of inheritance of their property.;

 8) the Union "Voluntary Society of Persons with Disabilities of Kazakhstan", the Kazakh Society of the Deaf, the Kazakh Society of the Blind, as well as their production enterprises – for all notarial actions;

 9) orphaned children and children left without parental care until they reach the age of eighteen – for issuing certificates of inheritance rights to them.

 3. For other actions, the state fee is charged in the following amounts:

 1) for issuing (reissuing) a hunter's certificate (a duplicate of a hunter's certificate) – 2 MCI;

 2) for issuing:

 passport of a citizen of the Republic of Kazakhstan in volume:

 24 pages – 4 MCI (for children under 16 years old);

 36 pages – 8 MCI;

 48 pages – 12 MCI;

 certificate of a stateless person, travel document – 8 MCI;

 identity cards of a citizen of the Republic of Kazakhstan – 0.2 MCI;

 identity card of a citizen of the Republic of Kazakhstan due to its loss more than twice during the year – 1 MCI;

 residence permit for a foreigner in the Republic of Kazakhstan – 0.2 MCI;

 3) for issuing:

 legal entities:

 conclusions on the importation of civilian, service weapons and ammunition into the territory of the Republic of Kazakhstan – 2 MCI;

 conclusions on the export of civilian, service weapons and ammunition from the territory of the Republic of Kazakhstan – 2 MCI;

 permits for the storage of civilian, service weapons and ammunition – 1 MCI;

 permits for the storage and carrying of civilian, service weapons and ammunition – 1 MCI;

 permits for transportation of civilian, service weapons and ammunition – 2 MCI;

 permits for the purchase of civilian, service weapons and ammunition – 3 MCI;

 permits for the purchase of civil pyrotechnic substances and products with their use – 3 MCI;

 individuals:

 permits for the purchase of civilian weapons and ammunition – 0.5 MCI;

 permits for the storage of civilian weapons and ammunition – 0.5 MCI;

 permits for the storage and carrying of civilian weapons and ammunition – 0.5 MCI;

 permits for the transportation of civilian weapons and ammunition – 0.1 MCI;

 4) for registration and re–registration of each unit of civilian, service weapons of individuals and legal entities (with the exception of cold hunting, signal weapons, mechanical sprayers, aerosol and other devices equipped with tear or irritating substances, pneumatic weapons with a muzzle energy of no more than 7.5 joules and caliber up to 4.5 mm inclusive) - 0.1 MCI;

 5) for making changes to identity documents – 0.1 MCI;

 6) for affixing an apostille by state bodies authorized by the Government of the Republic of Kazakhstan on official documents made in the Republic of Kazakhstan, in accordance with an international treaty ratified by the Republic of Kazakhstan, 0.5 MCI for each document;

7) for issuing:

 driver's license – 1.25 MCI;

 certificates of state registration of vehicles – 1.25 MCI;

 the state registration number plate for a car, unless otherwise specified by this subparagraph, is 2.8 MCI;

 a duplicate of the state registration number plate in the amount of 2 units per car – 2.8 MCI;

 a duplicate of the state registration number plate in the amount of 1 unit per car – 1.4 MCI;

 state registration number plates of digital designation 010, 020, 030, 040, 050, 060, 070, 077, 080, 090, 707 for a car – 57 MCI;

 state registration number plates of digital designation 010, 020, 030, 040, 050, 060, 070, 077, 080, 090, 707 with the same letter designations on the car – 114 MCI;

 state registration number plates of digital designation 100, 111, 200, 222, 300, 333, 400, 444, 500, 555, 600, 666, 700, 800, 888, 900, 999 per car – 137 MCI;

 state registration number plates of digital designation 100, 111, 200, 222, 300, 333, 400, 444, 500, 555, 600, 666, 700, 800, 888, 900, 999 with the same letter designations on the car – 194 MCI;

 state registration number plates of digital designation 001, 002, 003, 004, 005, 006, 007, 008, 009, 777 per car – 228 MCI;

 state registration number plates of digital designation 001, 002, 003, 004, 005, 006, 007, 008, 009, 777 with the same letter designations on the car – 285 MPG;

 state registration number plates of digital designation 101, 121, 131, 141, 151, 161, 171, 181, 191, 202, 212, 232, 242, 252, 262, 272, 282, 292, 303, 313, 323, 343, 353, 363, 373, 383, 393, 404, 414, 424, 434, 454, 464, 474, 484, 494, 505, 515, 525, 535, 545, 565, 575, 585, 595, 606, 616, 626, 636, 646, 656, 676, 686, 696, 717, 727, 737, 747, 757, 767, 787, 797, 808, 818, 828, 838, 848, 858, 868, 878, 898, 909, 919, 929, 939, 949, 959, 969, 979, 989 – 15 MCI;

 state registration number plates (with the exception of state registration number plates of digital designation 001, 002, 003, 004, 005, 006, 007, 008, 009, 010, 020, 030, 040, 050, 060, 070, 077, 080, 090, 100, 101, 111, 121, 131, 141, 151, 161, 171, 181, 191, 200, 202, 212, 222, 232, 242, 252, 262, 272, 282, 292, 300, 303, 313, 323, 333, 343, 353, 363, 373, 383, 393, 400, 404, 414, 424, 434, 444, 454, 464, 474, 484, 494, 500, 505, 515, 525, 535, 545, 555, 565, 575, 585, 595, 600, 606, 616, 626, 636, 646, 656, 666, 676, 686, 696, 700, 707, 717, 727, 737, 747, 757, 767, 777, 787, 797, 800, 808, 818, 828, 838, 848, 858, 868, 878, 888, 898, 900, 909, 919, 929, 939, 949, 959, 969, 979, 989, 999 ) with the same letter designations on the car – 57 MCI;

 state registration license plates with any desired numeric and (or) letter designations (with the exception of state registration license plates with a digital designation 001, 002, 003, 004, 005, 006, 007, 008, 009, 010, 020, 030, 040, 050, 060, 070, 077, 080, 090, 100, 101, 111, 121, 131, 141, 151, 161, 171, 181, 191, 200, 202, 212, 222, 232, 242, 252, 262, 272, 282, 292, 300, 303, 313, 323, 333, 343, 353, 363, 373, 383, 393, 400, 404, 414, 424, 434, 444, 454, 464, 474, 484, 494, 500, 505, 515, 525, 535, 545, 555, 565, 575, 585, 595, 600, 606, 616, 626, 636, 646, 656, 666, 676, 686, 696, 700, 707, 717, 727, 737, 747, 757, 767, 777, 787, 797, 800, 808, 818, 828, 838, 848, 858, 868, 878, 888, 898, 900, 909, 919, 929, 939, 949, 959, 969, 979, 989, 999 and (or) with the same letter designations) per car – 10 MCI;

 state registration number plate for motor vehicles, trailer to a car – 1.4 MCI;

 a duplicate of the state registration plate for a motor vehicle, a trailer for a car – 1.4 MCI;

 the state registration number plate (transit) for the transportation of a vehicle is 0.35 MCI.

 At the same time, the amount of the state fee for issuing a state registration number plate for a car under the jurisdiction of a government agency is 2.8 MCI.;

 8) for issuing:

 tractor driver's license – 0.5 MCI;

 state registration number plate for tractors, self-propelled chassis and mechanisms based on them, trailers to them (including trailers with mounted special equipment), self–propelled agricultural, land reclamation and road construction machinery and mechanisms - 1 MCI;

 technical passport for state registration of tractors, self-propelled chassis and mechanisms manufactured on their basis, trailers to them (including trailers with special equipment installed), self–propelled agricultural, land reclamation and road construction machinery and mechanisms - 0.5 MCI;

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 667. The procedure for applying an international agreement regarding tax exemption or the application of a reduced tax rate to non-resident income in the form of dividends, remuneration and (or) royalties received from sources in the Republic of Kazakhstan Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Unless otherwise established by an international agreement, when paying income to a non-resident in the form of dividends, remuneration and (or) royalties, or when deducting unpaid income from a non-resident in the form of remuneration and (or) royalties, the tax agent has the right to independently apply tax exemption or a reduced tax rate provided for by an international agreement, subject to the following conditions:

1) a non-resident is the final (actual) recipient (owner) of income;

2) a document confirming the residence of a non-resident shall be submitted to the tax agent within the time period established by paragraph 4 of Article 666 of this Code.

For the purposes of this section, the final (actual) recipient (owner) of income should be understood as a person who has the right to own, use, dispose of income and is not an intermediary with respect to such income, including an agent, nominee holder.

At the same time, when paying income in the form of dividends, remuneration and (or) royalties to a non–resident - an interconnected party who is a resident of the state with which the Republic of Kazakhstan has concluded an international agreement, which has been amended by a multilateral international agreement, the tax agent has the right to apply the provision of the first part of this paragraph, while fulfilling the following conditions:

such income is subject to inclusion in the taxable income of a non-resident in a foreign state of which the non-resident is a resident, and is subject to taxation without the right to exclude such income from taxable income and (or) reduce (adjust) taxable income by the amount of such income in the reporting period, and (or) refund in the reporting and (or) subsequent periods of tax paid on this taxable income;

The nominal tax rate applied to the taxation of this income in a foreign country of which the non-resident is a resident is at least 15 percent in the reporting period.

For the purposes of part three of this paragraph, the nominal rate is the rate established by the tax legislation of a foreign state.

2. When paying income in the form of remuneration to the final (actual) recipient (owner) of income through an intermediary, the tax agent has the right to apply an exemption or a reduced income tax rate provided for by an international agreement with the state of which such final (actual) recipient (owner) of income is a resident, provided that the following conditions are met::

1) the agreement (contract) on the basis of which remuneration is paid reflects the amounts of remuneration for each person who is the final (actual) recipient (owner) of remuneration through an intermediary, indicating the data of such person (surname, first name, patronymic (if it is indicated in the identity document) of an individual or the name of a legal entity persons); tax registration numbers in the country of incorporation or its equivalent (if any); state registration numbers in the country of incorporation (or its equivalent);

2) a document confirming the residence of a non-resident who is the final (actual) recipient (owner) of remuneration shall be submitted to the tax agent within the time period established by paragraph 4 of Article 666 of this Code.

3. No later than five calendar days from the date set for submitting tax reports for the fourth quarter, a tax agent must submit to the tax authority at his location a copy of the document confirming the residence of a non–resident - the final (actual) recipient (owner) of income.

4. If the tax agent fails to apply the provisions of an international agreement, the tax agent is obliged to withhold income tax from the source of payment in accordance with the procedure established by Article 645 of this Code.

The amount of income tax withheld is subject to transfer to the budget within the time limits established by Article 647 of this Code.

5. The final (actual) recipient (owner) of non-resident income, in accordance with the provisions of an international agreement, has the right to refund excessively withheld income tax at the source of payment if the tax agent transfers income tax withheld at the source of income payment to such a non-resident to the budget. The refund of excessively withheld income tax to a non-resident is made by a tax agent.

In this case, the final (actual) recipient (owner) of non-resident income must submit to the tax agent:

1) a notarized copy of the agreement (contract) concluded with an intermediary, which reflects the amount of remuneration of such a non-resident, indicating the data of such a person (surname, first name, patronymic (if it is indicated in the identity document) of an individual or the name of a legal entity; tax registration number in the country of incorporation (or its equivalent) if available; state registration numbers in the country of incorporation (or its equivalent);

2) a document confirming the residence of a non-resident for the period for which such non-resident has accrued income in the form of remuneration.

The documents specified in part two of this paragraph shall be submitted by a non-resident before the expiration of the limitation period established by Article 48 of this Code, from the date of the last transfer of income tax withheld at the source of payment to the budget, unless other deadlines are established by an international agreement.

6. If the income tax withheld is returned to a non-resident in accordance with paragraph 5 of this Article, the tax agent has the right to submit to the tax authority at his location an additional calculation of the income tax withheld at the source of payment for the amount of the reduction in the application of a reduced tax rate or exemption from taxation for the tax period in which the withholding and transfer of income tax income tax on the final (actual) recipient (owner) of non-resident income in the form of remuneration.

In this case, the overpaid amount of income tax withheld at the source of payment is offset to the tax agent in accordance with the procedure established by Article 102 of this Code.

The footnote. Article 667 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).

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