On amendments and additions to the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code)

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The Law of the Republic of Kazakhstan dated December 26, 2025 No. 244-VIII SAM

IZPI's note! For the procedure for the enactment of this Law, see art. 2.

Article 1. To make the following amendments and additions to the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory Payments to the Budget" (Tax Code):

1) in paragraph 3 of Article 3, the number "1" should be replaced by the numbers "31"; 2) paragraph 2 of Article 225 should be supplemented with subparagraph 30) as follows: "30) subsidies allocated from the reserve of the Government of the Republic of Kazakhstan and local executive bodies, receiving grants or other gratuitous assistance for energy-producing organizations, one hundred percent of shares (shares in the authorized capital) of which belong to the state, which are owned by the municipal authorities and simultaneously carry out activities for the production of electric energy, water (distillate) and thermal energy."; 3) add subparagraph 24) to Article 264 as follows: "24) expenses incurred due to subsidies allocated from the reserve of the Government of the Republic of Kazakhstan and local executive bodies, grants or other gratuitous assistance for energy-producing organizations, one hundred percent of shares (stakes in the authorized capital) of which belong to the state, are owned by the municipal authorities and simultaneously carry out activities for the production of electric energy, water (distillate) and thermal energy.".

Article 2. This Law shall enter into force on December 1, 2025, with the exception of subitems 2) and 3) of Article 1, which shall enter into force on January 1, 2024.

President

Republic of Kazakhstan

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