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Article 668. Exemption from payment of state duty in the courts of the Tax Code of the Republic of Kazakhstan
The following persons are exempt from paying the state fee in courts::
1) plaintiffs – for claims for recovery of wages and other claims related to employment;
2) plaintiffs – authors, performers and organizations managing their property rights on a collective basis – in claims arising from copyright and related rights;
3) plaintiffs – authors of industrial property objects – for claims arising from the right to inventions, utility models and industrial designs; -Excluded by the Law of the Republic of Kazakhstan dated June 11, 2026 No. 308-VIIII SAM
4) plaintiffs – in cases of alimony recovery;
5) plaintiffs – for claims for compensation for damage caused by injury or other damage to health, as well as the death of the breadwinner;
6) plaintiffs – for claims for compensation of material damage caused by a criminal offense;
7) individuals and legal entities, except for persons unrelated to the case, for issuing documents to them in connection with criminal and alimony cases.;
8) plaintiffs – on claims for recovery of funds to the state's income to compensate for damage caused to the state by violation of the environmental legislation of the Republic of Kazakhstan;
9) applicants – for allegations of violations of the electoral rights of citizens and public associations, the rights of citizens and public associations to participate in a national referendum;
10) vocational schools and vocational lyceums providing training for skilled workers and highly qualified workers – in cases of claims for recovery of expenses incurred by the state for the maintenance of students who voluntarily left educational institutions or were expelled from them.;
11) individuals and legal entities who, in cases provided for by the legislation of the Republic of Kazakhstan, have applied to the court in defense of the rights and legally protected interests of other persons or the state;
12) an attorney (agent) who has applied to the court with a claim for repayment of budget loans, as well as state and state-guaranteed loans in accordance with the budget legislation of the Republic of Kazakhstan;
13) 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 – in all cases and documents;
14) plaintiffs-candace – in all cases and documents related to the acquisition of citizenship of the Republic of Kazakhstan;
15) individuals and legal entities – for filing applications to the court for:
cancellation of the court's ruling on the termination of the proceedings or the abandonment of the application without consideration;
postponement or installment of execution of the decision;
changing the method and order of execution of the decision;
securing claims or replacing one type of collateral with another;
review of court decisions, rulings, or rulings based on newly discovered circumstances;
addition or reduction of fines imposed by court rulings;
the reversal of the execution of court decisions on the restoration of missed deadlines;
cancellation of a court decision in absentia;
placement in special educational institutions and educational institutions with special conditions of detention;
and also:
complaints about the actions of bailiffs;
private complaints about court rulings on refusal to add or reduce fines;
other private complaints about court rulings;
complaints about rulings in cases of administrative offenses;
16) the prosecutor's office – for all claims;
17) state institutions and state educational institutions of secondary education – when filing lawsuits and appealing court decisions, except in cases of protecting the interests of third parties;
18) public associations of persons with disabilities and (or) organizations created by them, in which at least 35 percent of persons with hearing, speech, and vision disabilities work, when filing lawsuits in their interests.;
19) policyholders and insurers – for claims arising from compulsory insurance contracts;
20) plaintiffs and defendants – in disputes related to compensation for damage caused to a citizen by unlawful conviction, unlawful application of a preventive measure in the form of detention, or unlawful imposition of an administrative penalty in the form of arrest;
21) The National Bank, its branches, representative offices and departments – when filing lawsuits on issues within their competence;
22) The Commissioner for Human Rights in the Republic of Kazakhstan – when filing lawsuits on issues within his competence.;
23) liquidation commissions of financial organizations being forcibly liquidated – on claims, applications, and complaints filed in the interests of liquidation proceedings;
24) liquidation commissions of branches of non–resident banks of the Republic of Kazakhstan that forcibly terminate their activities, branches of insurance (reinsurance) organizations that are non–residents of the Republic of Kazakhstan – on claims, applications, complaints filed in the interests of the compulsory termination procedure;
25) interim administrations of financial organizations being forcibly liquidated – on claims, applications, and complaints filed in the interests of the interim administration;
26) banks authorized in accordance with the law of the Republic of Kazakhstan to implement the state investment policy – when filing lawsuits on:
debt collection on loans issued on a refundable basis at the expense of budgetary funds;
foreclosure on property;
bankruptcy of debtors in connection with their failure to fulfill obligations under external state and state-guaranteed loans, as well as loans issued at the expense of budgetary funds;
27) representatives of bondholders – when filing lawsuits on behalf of bondholders on issues of non-fulfillment by issuers of obligations established by the bond issue prospectus.;
28) bankruptcy and rehabilitation managers – when filing lawsuits in the interests of bankruptcy proceedings, rehabilitation procedures within the limits of their powers provided for by the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;
29) unified accumulative pension fund, voluntary accumulative pension funds – when filing lawsuits and appealing court decisions as part of ongoing work to recover debtors from debts incurred in connection with their failure to fulfill obligations with respect to pension assets;
30) internal affairs bodies – when submitting applications on issues related to the expulsion of foreign citizens and stateless persons from the Republic of Kazakhstan for violating the legislation of the Republic of Kazakhstan;
31) plaintiffs (applicants) – on claims (applications) for the protection of the rights, freedoms and legitimate interests of individuals and legal entities, including in the interests of an indefinite circle of persons, on environmental protection and the use of natural resources;
32) an organization specializing in improving the quality of credit portfolios of second–tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan, when filing lawsuits and appealing court decisions; Subparagraph 32 is valid until January 1, 2030
33) plaintiffs – on claims for recognition of a potential supplier or supplier as an unscrupulous participant in public procurement;
34) an organization that carries out mandatory deposit guarantees for individuals – in disputes related to the collection of unpaid contributions from a bank participating in the mandatory deposit guarantee system, as well as penalties for non–fulfillment of its obligations under the accession agreement.
The persons specified in the first part of this article are exempt from paying the state fee in the courts also when appealing judicial acts.
Individuals are exempt from paying the state fee in the Constitutional Court of the Republic of Kazakhstan. – heroes of the Soviet Union, heroes of Socialist Labor, persons awarded the Orders of Glory of three degrees and Labor Glory of three degrees, "Altyn Kiran", "Otan", awarded the titles "Halyk kaharmany", "Kazakstannyn Enbek Yeri", mothers of many children, awarded the title "Mother Heroine", awarded the pendants "Altyn alka", "Kumis alka", 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 work 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.
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