Article 696. Procedure for calculating and paying personal income tax from the income of a non-resident immigrant labor tax code of the Republic of Kazakhstan

Home / Codes / Article 696. Procedure for calculating and paying personal income tax from the income of a non-resident immigrant labor tax code of the Republic of Kazakhstan

1. in accordance with the labor legislation of the Republic of Kazakhstan, the income of a non-resident migrant worker who has concluded an employment contract on the basis of a permit issued to an immigrant worker for the performance of work and the provision of services shall consist of the following income:

1) the amount of the minimum taxable income of a non-resident labor immigrant in the amount of 40 times the monthly calculation index in force as of January 1 of the corresponding financial year for each month of performance of work, provision of services for the corresponding period specified by a non-resident labor immigrant in an application for obtaining a permit (its renewal) ;

2) the amount of income to be withdrawn under the employment contract for the corresponding period specified by the non-resident immigrant in the application for obtaining a permit (its renewal) for a non-resident immigrant, in the presence of such excess – the amount of excess of the minimum taxable income for this period.

2. taxable amount of income of a non-resident immigrant worker in the form of excess:

income received from the performance of work, the provision of services for each month of the performance of work, the provision of services for the corresponding period specified in the permit for an immigrant worker:

get

the amount of minimum taxable income for the same period

get

works for the same period are defined as an amount of 14 times the monthly calculation index, effective on January 1 of the corresponding financial year, for each month of performance (provision of services).

3.payment of personal income tax calculated by a non-resident immigrant from the amount of the minimum taxable income is made at the place of stay of a non-resident immigrant before the non-resident immigrant receives (renews) a permit.

4.payment of personal income tax, calculated in the form of exceeding the taxable amount of income of a non-resident migrant for the tax period, is made by a non-resident migrant no later than ten calendar days after the deadline for submitting a declaration of income and property at the place of stay.

5.if the amount of personal income tax paid during the tax period, calculated from the minimum taxable amount of income, exceeds the income of a non-resident immigrant worker by the amount of personal income tax calculated during this reporting tax period, then such excess is not the amount of overpaid personal income tax and is not subject to refund or offset.

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

President

Republic of Kazakhstan

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______________________________

To recognize as invalid the Code of the Republic of Kazakhstan (tax code) of December 25, 2017 "on taxes and other mandatory payments to the budget" from January 1, 2026 in connection with the entry into force of the tax code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII.

Article 696. Procedure for filing a tax return and paying taxes under a special tax regime in which a fixed deduction is used code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

1.a declaration for taxpayers applying a special tax regime for which a registered deduction is used is submitted to the tax authority at the taxpayer's location no later than March 31 of the year following the reporting tax period.

2.payment to the budget of taxes specified in the declaration for taxpayers applying a special tax regime for which a fixed deduction is used is made based on the results of the tax period, not later than ten calendar days after the deadline established by paragraph 1 of this article for submitting the declaration.

Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI.

This Code establishes the basic principles of taxation, regulates power relations on the procedure for establishing, introducing, changing, canceling, calculating and paying taxes and other mandatory payments to the budget, as well as relations related to the fulfillment of a tax obligation.

The Republic Of Kazakhstan

President

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