Article 726. Calculation of taxes on a special tax regime on the basis of a simplified declaration tax code of the Republic of Kazakhstan

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 Calculation of corporate or personal income tax, with the exception of taxes withheld at the source of payment, when applying a special tax regime on the basis of a simplified declaration, the taxpayer independently applies a rate of 4 percent to the object of taxation in the reporting tax period.

 Local representative bodies have the right to reduce or increase the rate established in the first part of this article by no more than 50 percent, depending on the type of activity and the location of the object.

 At the same time, it is prohibited to reduce or increase the rate individually for individual taxpayers.

 Such a decision on reducing or increasing the rate is made by the local representative body no later than December 1 of the year preceding the year of its entry into force, it is effective from January 1 of the year following the year of its adoption and is subject to official publication.

 A taxpayer applying a special tax regime on the basis of a simplified declaration must conduct separate tax accounting for income taxed at such rates, subject to the use of different rates.

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 726. Procedure for calculating the signing bonus code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

1. the initial amount of the signing bonus is set separately for each subsurface use contract in the following amounts:

1) contracts for exploration in the territory where there are no fixed reserves of minerals:

for hydrocarbons-2,800 times the monthly calculation index established by the law on the Republican budget and valid on the date of announcement of the terms of the competition or on the date of signing of the protocol of direct negotiations on granting the right to subsoil use in accordance with the legislation of the Republic of Kazakhstan On Subsoil and subsoil use;

for Solid Minerals, with the exception of licenses for the exploration of solid minerals and contracts for the development of man – made mineral formations-280 times the monthly calculation index established by the law on the Republican budget and valid as of the date of publication of the terms of the competition or the date of signing the protocol of direct negotiations on granting the right to subsoil use in accordance with the legislation of the Republic of Kazakhstan On Subsoil and subsoil use;

for contracts for common minerals, underground water and therapeutic mud – 40 times the monthly calculation index established by the law on the Republican budget and valid on the date of publication of the terms of the competition or on the date of signing the protocol of direct negotiations on granting the right to subsoil use in accordance with the legislation of the Republic of Kazakhstan On Subsoil and subsoil use;

in the territory where there are approved reserves of minerals – in accordance with the procedure determined by subparagraph 2) of this paragraph to determine the initial amount of the signing bonus for contracts for extraction, joint exploration and extraction of relevant minerals, on which reserves are approved;

2) hydrocarbons:

for contracts for production, joint exploration and production:

if the funds are not approved, - 3000 times the monthly calculation index established by the law on the Republican budget and effective on the date of publication of the terms of the competition or on the date of signing the protocol of direct negotiations on the transfer of Subsoil Use Rights in accordance with the legislation of the Republic of Kazakhstan On Subsoil and subsoil use. At the same time, if the right of subsoil use is transferred to a subsoil plot, the territory of which is divided into blocks in accordance with the legislation of the Republic of Kazakhstan On Subsoil and Subsoil Use, then the initial amount of the signing bonus is 10 times the monthly calculation index established by the law on the Republican budget and effective as of the date of publication of the terms of the competition or signing the protocol of direct negotiations on the transfer of Subsoil Use Rights in accordance with the legislation of the Republic of Kazakhstan On Subsoil and subsoil use, increases for each block after the three hundredth;

if reserves are approved, according to the Formula – (K x 0.04%) + (K x 0.01%), but not less than 10,000 times the monthly calculation index established by the law on the Republican budget and valid as of the date of publication of the terms of the competition or the date of signing the protocol of direct negotiations on granting the right to subsoil use in accordance with the legislation of the Republic of Kazakhstan On Subsoil and Subsoil Use, where:

Cost of total hydrocarbon reserves approved by the state commission for Mineral Reserves of the Republic of Kazakhstan for industrial categories K – A, B, C1;

K – the total cost of pre-estimated reserves of hydrocarbons of category C2, approved by the state commission for Mineral Reserves of the Republic of Kazakhstan for operational calculation of reserves of a potential commercial object and forecast resources of category C3 and (or) taken into account in the conclusion of the specified Commission.

At the same time, if the subsurface use right is transferred to a subsurface plot, the territory of which is divided into blocks in accordance with the legislation of the Republic of Kazakhstan on Subsurface and subsurface use, the initial amount of the signing bonus is 10 times the monthly calculation index established by the law on the Republican budget and valid on the date of publication of the terms of the competition or on the date of signing the protocol of direct negotiations on the transfer of subsurface use rights in accordance with the legislation of the Republic of Kazakhstan on Subsurface and subsurface use, increases for each block after the three hundredth block;

if the right of subsurface use is granted to a subsurface plot, the territory of which is divided into blocks, where fixed and unapproved hydrocarbon reserves exist simultaneously, then the initial amount of the signing bonus is determined in accordance with the procedure determined by this subparagraph for fixed and unapproved hydrocarbon reserves, respectively. At the same time, the total amount of the initial amount of the signing bonus must not be less than 10,000 times the monthly calculation index established by the law on the Republican budget and valid on the date of publication of the terms of the competition or on the date of signing the protocol of direct negotiations on granting the right to subsoil use in accordance with the legislation of the Republic of Kazakhstan On Subsoil and subsoil use;

for contracts for the development of man-made mineral formations and contracts for the extraction of mineral raw materials and joint exploration and extraction, with the exception of licenses for the extraction of useful solid minerals, mining:

if the funds are not approved – 500 times the monthly calculation index established by the law on the Republican budget and valid on the date of publication of the terms of the competition or on the date of signing the protocol of direct negotiations on granting the right to subsoil use in accordance with the legislation of the Republic of Kazakhstan On Subsoil and subsoil use;

if reserves are approved, according to the Formula – (K x 0.01%) + (K x 0.005%), but not less than 500 times the monthly calculation index established by the law on the Republican budget and valid on the date of publication of the terms of the competition or on the date of signing the protocol of direct negotiations on granting the right to subsoil use in accordance with the legislation of the Republic of Kazakhstan On Subsoil and Subsoil Use, where:

Value of the total reserves of mineral raw materials approved by the state commission for mineral reserves of the Republic of Kazakhstan for industrial categories K – A, B, C1;

K – the total cost of pre-estimated reserves of mineral raw materials of category C2, approved by the State Commission for mineral reserves of the Republic of Kazakhstan for operational calculation of reserves of a potential commercial object and forecast resources and (or) taken into account in the conclusion of the specified Commission;

for contracts for common minerals, groundwater and therapeutic mud-according to the Formula (K x 0.01%), but not less than 120 times the monthly calculation index established by the law on the Republican budget and valid on the date of publication of the terms of the competition or on the date of signing the protocol of direct negotiations on granting the right to subsoil use in accordance with the legislation of the Republic of Kazakhstan On Subsoil and subsoil use;

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