Article 762. The specifics of calculating the subscription bonus for subsurface use licenses, with the exception of licenses issued based on the auction results of the Tax Code of the Republic of Kazakhstan

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Article 762. The specifics of calculating the subscription bonus for subsurface use licenses, with the exception of licenses issued based on the auction results of the Tax Code of the Republic of Kazakhstan

 The amount of the subscription bonus under the subsurface use license, with the exception of the license issued based on the auction results, is calculated based on the rate expressed in the amount of the monthly calculation index effective on the date of payment of the subscription bonus.:

№ п/п	Наименование	Ставка в МРП
1	2	3
1.	Лицензия на разведку	100
2.	Лицензия на добычу	200
3.	Лицензия на старательство:
3.1.	при площади предоставленной территории до 17 000 м2	9
3.2.	при площади предоставленной территории от 17 000 м2 до 33 000 м2	12
3.3.	при площади предоставленной территории от 33 000 м2 до 50 000 м2	15
4.	Лицензия на геологическое изучение недр	50
5.	Лицензия на использование пространства недр	400

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 762. Excess profit tax rates, interest levels and amounts for calculating the maximum amount of net income distribution for the purposes of calculating excess profit tax of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

The excess profit tax is paid by the subsurface user on a sliding scale of rates determined in the following order:

№ уровня	Шкала распределения чистого дохода по уровням для целей исчисления налога на сверхприбыль, процент от суммы вычетов	Процент для расчета предельной суммы распределения чистого дохода для целей исчисления налога на сверхприбыль	Ставка (в %)
1	2	3	4
1.	меньшее или равное 25 процентам	25	Не устанавливается
2.	от 25 процентов до 30 процентов включительно	5	10
3.	от 30 процентов до 40 процентов включительно	10	20
4.	от 40 процентов до 50 процентов включительно	10	30
5.	от 50 процентов до 60 процентов включительно	10	40
6.	от 60 процентов до 70 процентов включительно	10	50
7.	свыше 70 процентов	в соответствии с подпунктом 2) пункта 2 статьи 761 настоящего Кодекса	60

President

Republic of Kazakhstan

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