Article 761. Procedure for calculating the signing bonus tax code of the Republic of Kazakhstan

Home / Codes / Article 761. Procedure for calculating the signing bonus tax code of the Republic of Kazakhstan

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

 1) the following:

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

 for hydrocarbons-2,800 times the monthly calculation index in force 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 Solid Minerals, with the exception of licenses for exploration, prospecting and contracts for the development of man – made mineral formations, for Solid Minerals-280 times the monthly calculation index, effective 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 common minerals, groundwater and therapeutic mud – 40 times the monthly calculation index in force 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 reserves are not approved, the amount of the monthly calculation index of 3,000 times is established, which is 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 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 increased by 10 times the monthly calculation index, which is valid for each block after the three hundredth date of publication of the terms of the competition or 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;

 if the 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, which is 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, then the initial amount of the signing bonus is increased by 10 times the monthly calculation index, which is 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, 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 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 reserves are not approved – 500 times the monthly calculation index, effective 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 the 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, which is 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:

 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 value 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, which is 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;

 3) for contracts for the processing of man – made mineral formations-according to the formula (K1 X 0.01%), but not less than 300 times the monthly calculation index, which is 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;

 4) for contracts for the construction and (or) operation of underground structures not related to subsoil exploration, as well as exploration and (or) production (use of subsoil space) for wastewater discharge-400 times the monthly calculation index in force on the date of publication of the terms of the competition or on the date of signing the protocol of direct negotiations on granting subsoil use rights in accordance with the legislation of the Republic of Kazakhstan On Subsoil and subsoil use.

 2. cost of mineral reserves:

 1) for hydrocarbons, except for crude gas specified in subitem 2) of this item – based on the arithmetic mean of the price tag of hydrocarbons in foreign currency in accordance with article 776 of this code, the date of publication of the terms of the competition or the day preceding the signing of 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, using the official exchange rate established on the last calendar day preceding the date of payment of the signing bonus.

 At the same time, to determine the value of hydrocarbon reserves approved by the state body authorized for these purposes of the Republic of Kazakhstan, the arithmetic average value of the price tag of the Standard Oil grade specified in paragraph 3 of Article 776 of this code is used, the value of which is the highest as of the specified date;

 2) for crude gas under a subsoil use contract, which provides for the obligations of the subsoil user on the minimum volume of supply of produced crude gas to the domestic market of the Republic of Kazakhstan at a price determined by the Government of the Republic of Kazakhstan, according to the formula::

 K = V1 X B1 + V2 X B2, where:

 V1 – the volume of crude gas reserves approved by the State Commission for Mineral Reserves of the Republic of Kazakhstan for industrial categories A, B, C1 to be sold on the domestic market of the Republic of Kazakhstan;

 Volume of crude gas reserves approved by the State Commission for Mineral Reserves of the Republic of Kazakhstan for industrial categories A, B, C1, with the exception of V2 – V1;

B1-price determined by the Government of the Republic of Kazakhstan;

 B2 – the arithmetic mean of the price of crude gas, determined in accordance with subitem 1) of this paragraph;

 Ka = V1 X B1 + V2 X B2, where:

 V1 – the volume of crude gas reserves of Category K2, approved by the State Commission for Mineral Reserves of the Republic of Kazakhstan and (or) taken into account in the conclusion of the specified Commission for operational calculation of reserves of a potential commercial object and forecast resources of Category K3, subject to sale in the domestic market of the Republic of Kazakhstan;

 Volume of crude gas reserves of Category K2 approved by the State Commission for Mineral Reserves of the Republic of Kazakhstan and (or) taken into account in the conclusion of the specified Commission for operational calculation of reserves of a potential commercial object and forecast resources of Category K3, with the exception of V2 – V1;

 B1-price determined by the Government of the Republic of Kazakhstan;

 B2 – the arithmetic mean of the price of crude gas, determined in accordance with subitem 1) of this paragraph;

 3) for minerals specified in subitems 1) and 2) of Item 2 of Article 780 of this code – the official exchange rate of the currency established on the last calendar day preceding the date of payment of the signing bonus is determined based on the arithmetic mean of the price tag of the mineral in foreign currency in accordance with article 780 of this code on the day preceding the date of publication of the terms of the competition or the day preceding the 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.

 In case of non-publication of the official price setting for the relevant types of minerals on the day preceding the announcement of the terms of the competition or the signing of the protocol of direct negotiations, the official price setting for the last day before the announcement of such price setting is used.

 If exchange prices for minerals are established, the initial amount of the signing bonus for contracts for the extraction of relevant types of minerals is set at the minimum amount established by subparagraphs 2) and 3) of Paragraph 1 of this article.

 3.the initial amount of the signing bonus may be increased by the decision of the Competition Commission of the competent body prior to the competition for the right to subsoil use.

 4.the final amount of the signing bonus in the amount not lower than the initial one is determined by the decision of the Competition Commission based on the results of the competition for the right to subsurface use or determined by the Competent Authority based on the results of direct negotiations with the subsurface user and is included in the contract for subsurface use.

 5. when expanding the territory of the contract (subsoil plot), the amount of the signing bonus is calculated in the following order::

 1) if Mineral Reserves are approved on the territory of the expanding contract (subsoil plot) – depending on the type of mineral resources in accordance with the procedure defined by paragraphs 1 and 2 of this article in relation to the volume of such reserves;

 2) the product of the expansion coefficient of the territory of the contract (subsoil plot) and the initial amount of the signing bonus under this contract, if Mineral Reserves are not fixed in the territory of the expanding contract (subsoil plot). The expansion coefficient of the contract area (subsoil plot) is calculated as the ratio of the size of the expandable area of the contract area (subsoil plot) to the original size of the contract area (subsoil plot) with an accuracy of up to four characters after the comma.

 At the same time, if the value of the expansion coefficient of the contract territory (subsoil plot) exceeds 0.1, regardless of the number of cases of its expansion, the coefficient 3 is applied to the amount of the signing bonus for such an excess.

 6.the procedure for calculating the signing bonus established by this article applies to licenses for the exploration or extraction of useful solid minerals issued based on the results of the auction.

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

President

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

______________________________

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 761. Calculation procedure code of the Republic of Kazakhstan on taxes and other mandatory payments to the budget (tax code)

1.the calculation of overhead profit tax for the tax period is made by applying each relevant rate for each level established by Article 762 of this code to each part of the object of overhead profit tax, subject to such level, with the subsequent addition to the accrued amounts of overhead profit tax for all levels.

2. to apply the provisions of Paragraph 1 of this article, the subsurface user must::

1) determines the object of taxation, as well as the object associated with the imposition of an additional profit tax under a contract for subsurface use;

2) for the purposes of calculating the overhead profit tax for each level established by Article 762 of this code, the marginal amounts of distribution of net income shall be calculated in the following order::

For Levels 1, 2, 3, 4, 5 and 6-as the product of the amount of deductions for the purposes of calculating interest and overhead profit tax for each level established in Column 3 of the table given in Article 762 of this code;

For Level 7:

if the amount of net income for the purposes of calculating overhead profit tax exceeds the amount equal to 70 percent of the amount of deductions for the purposes of calculating overhead profit tax – as the difference between the amount of net income for the purposes of calculating overhead profit tax and the amount equal to 70 percent of the amount of deductions for the purposes of calculating overhead profit tax;

if the amount of net income for the purposes of calculating the overhead profit tax is less than or equal to 70 percent of the amount of deductions for the purposes of calculating the overhead profit tax – zero;

3) for the purposes of calculating the overhead profit tax at the levels provided for in Article 762 of this code, the net income actually received in the tax period is distributed in the following order:

For Level 1:

if the amount of net income for the purposes of calculating overhead profit tax for the tax period exceeds the marginal amount of net income distribution for the first level, then the portion of net income allocated for the first level is equal to the marginal amount of net income distribution for the first level;

if the amount of net income for the purposes of calculating overhead profit tax for the tax period is less than the marginal amount of net income distribution for the first level, then the portion of net income allocated for the first level is equal to the amount of net income for the purposes of calculating overhead profit tax for the tax period. At the same time, the distribution of net income for the purposes of calculating the overhead profit tax for the following levels is not carried out;

For Levels 2, 3, 4, 5, 6 and 7:

if the difference between net income for the purposes of calculating overhead income tax for the tax period and the total amount of the allocated parts of net income for the previous levels exceeds or is equal to the marginal amount of the distribution of net income for the corresponding level, then the allocated part of net income for this level is equal to the marginal amount of the distribution of net income for this corresponding level;

if, for the purposes of calculating the overhead profit tax for the tax period, the difference between net income and the total amount of the allocated parts of net income for the previous levels is less than the marginal amount of the distribution of net income for the corresponding level, then the allocated part of net income for this level is equal to such a difference.

At the same time, the distribution of net income for the purposes of calculating the overhead profit tax for the following levels is not carried out.

The total amount divided by the levels of parts of net income must be equal to the total amount of net income for the purposes of calculating the overhead profit tax for the tax period;

4) apply the corresponding rate of overhead profit tax to each part of net income distributed by level in accordance with article 762 of this code;

5) determine the amount of overhead profit tax for the tax period, including the accrued amounts of overhead profit tax at all levels provided for in Article 762 of this code.

On taxes and other mandatory payments to the budget (tax code) on customs regulation On Subsoil and subsoil use administrative procedural and procedural on Public Health and the health system Ecology social code Civil Criminal Procedure commentary (commentary) on the criminal Criminal Code normative resolution of the Supreme Court, Republic of Kazakhstan

Article 10. Conditions for payment of Government premiums on contributions to housing construction savings Chapter 3. State support for the housing construction savings system of the Law on Housing Construction Savings in the Republic of Kazakhstan

Article 10. Conditions for payment of Government premiums on contributions to housing construction savings Chapter 3. State support for the housing construction savings system...