LAW OF THE REPUBLIC OF KAZAKHSTAN

of July 18, 2025 No. 215-VIII ZRK

About modification and amendments in some legal acts of the Republic of Kazakhstan on the tax matters

Article 1. Make changes and additions to the following legal acts of the Republic of Kazakhstan:

1. In the Entrepreneurial code of the Republic of Kazakhstan of October 29, 2015:

1) in Article 24:

the sixth Item 2 to state part in the following edition:

"The annual average income the amount of gross annual incomes or the income of the subjects of entrepreneurship applying special tax regimes according to the tax legislation of the Republic of Kazakhstan, for the last three years, divided into three is considered.";

third of item 4 to state part in the following edition:

"For the subjects of private entrepreneurship, according to the tax legislation of the Republic of Kazakhstan who are taxpayers on gaming the criterion on the number of workers is used.";

2) in part one of Item 3 of Article 35:

2) to state the subitem in the following edition:

"2) income, taxable physical person independently;";

subitems 3) to exclude 4), 5), 6), 7) and 8);

9) to state the subitem in the following edition:

"9) the income, taxable in special tax regimes for self-employed.";

3) in Article 274:

state Item 1 in the following edition:

"1. Investments are all types of property (except the goods intended for private consumption), including objects of financial leasing from the moment of the conclusion of the agreement of leasing, and also the right to them put by the investor in the authorized capital of the legal entity or increase in non-current assets and also for project implementation of public-private partnership, including the concessionary project.

For the purpose of this Chapter non-current assets are understood as the assets considered in case of receipt in financial accounting of the investor according to International Financial Reporting Standards and (or) requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting in the form of fixed assets, real estate investments, intangible and biological assets used for business activity.";

in Item 3 of the word "the fixed assets used for business activity" shall be replaced with words "non-current assets";

Part the second Item 3 of Article 276 to add 4) with the subitem 3) of the following content:

"3) stability of the tax legislation of the Republic of Kazakhstan which conditions are established by this head and the Tax code of the Republic of Kazakhstan, except as specified, stipulated by the legislation the Republic of Kazakhstan about subsoil and subsurface use.";

The subitem 1) of Article 277 to state 5) in the following edition:

"1) at discretion to use income gained from the activities after tax payment and other obligatory payments in the budget according to the Tax code of the Republic of Kazakhstan and compulsory pension contributions, compulsory professional pension contributions, compulsory pension contributions of the employer, social assignments according to the Social code of the Republic of Kazakhstan, assignments and fees on compulsory social medical insurance according to the Law of the Republic of Kazakhstan "About compulsory social medical insurance";";

6) in Article 281:

to state part one of Item 2 in the following edition:

"2. The state support of investments consists in provision of one or several of the following measures:

1) escort of investors by the principle of "one window";

2) rendering assistance to the investor by authorized body on investments according to the procedure, stipulated in Article 282 of this Code;

3) rendering assistance to the investor by local executive bodies in the territory of which activities of the investor are performed;

4) rendering assistance to the investor by authorized state body within which competence the activities performed by the investor are;

5) provision of the investment preferences provided by this Chapter.";

add with Item 3 following of content:

"3. The measures of the state support provided by subitems 2), 3) and 4) of part one of Item 2 of this Article are performed taking into account establishment of counter obligations of the investor.

Counter obligations are established depending on the type of activity provided by the investment project:

according to rules by determination and application of counter obligations when rendering the measures of the state stimulation of the industry provided by the Law of the Republic of Kazakhstan "About industrial policy" if the type of activity provided by the investment project is regulated by this Law;

on other types of activity which are not regulated by the Law of the Republic of Kazakhstan "About industrial policy" - according to the procedure and terms which are established by authorized body in the field of policy on investment attraction.";

7) in Article 282:

in Item 1 of the word", except for special investment contracts" to exclude;

state Item 8-1 in the following edition:

"8-1. The authorized body on investments establishes procedure for the project definition investment for provision of the parcels of land from state-owned property.";

8) in Article 283:

to state part one of Item 1 in the following edition:

"1. Investment preferences are the benefits of address nature provided according to the legislation of the Republic of Kazakhstan:

1) to the legal entities of the Republic of Kazakhstan realizing the investment project;

2) to the leasing companies importing within implementation of the investment project processing equipment based on the agreement of financial leasing for the legal entity of the Republic of Kazakhstan realizing the investment project.";

state Items 2 and 3 in the following edition:

"2. Investment preferences are provided depending on contents of the project in accordance with the terms of the following investment contracts:

1) investment agreements;

2) agreements on investment obligations;

3) the simplified investment contract.

3. Investment preferences on taxes are provided according to the decision of authorized body on investments based on consideration of requests for provision of investment preferences on taxes according to the procedure, determined by the Government of the Republic of Kazakhstan.

The decision of authorized body on investments according to the request is made taking into account consideration of the materials presented to the request according to Article 292 of this Code and also the conclusion of authorized body within which competence the priority type of activity provided by the request is.";

add with Item 3-1 of the following content:

"3-1. Investment preferences are provided only under one of investment contracts, stipulated in Item 2 these Articles.";

state Item 5 in the following edition:

"5. Full relief of persons which signed investment contracts from execution of the tax liability on the performed activities within conditions of investment contracts is not allowed.";

To add 9) with Articles 283-1, 283-2, 283-3, 283-4 and 283-5 of the following content:

"Article 283-1. Investment agreement

1. The investment agreement is the contract for implementation of the investment project signed between authorized body on investments and the legal entity of the Republic of Kazakhstan realizing the investment project providing:

1) creation of the objects capable to satisfy needs of the tourist in the form of non-current assets in the priority tourist territories determined according to the Law of the Republic of Kazakhstan "About tourist activities in the Republic of Kazakhstan" - with investments in the amount of at least two hundred-thousandfold monthly settlement indicator;

2) creation of new objects in spheres of food and light industry, - with investments in the amount of at least millionnokratny monthly settlement indicator;

3) creation of new productions, - with investments into construction of new production facilities in the amount of at least dvukhmillionnokratny monthly settlement indicator;

4) expansion and (or) updating of the operating productions providing change of fixed assets - with investments in the amount of at least pyatimillionnokratny monthly settlement indicator;

5) creation of new hotels, expansion and (or) updating (reconstruction) of the operating hotels, - with investments of the legal entity in the amount of at least millionnokratny monthly settlement indicator in case of simultaneous observance of the following conditions:

project implementation out of the cities of republican value and the capital;

compliance of the provided services of category "tri", "four", "five" of stars according to international standards;

the conclusion of the agreement of the complex entrepreneurial license (franchizing) or the franchize with the international hotel network having at least one thousand hotels in ten and more foreign countries.

For the purpose of this Article the monthly settlement indicator is understood as the monthly settlement indicator established by the law on the republican budget and operating for date of application for provision of investment preferences.

2. The investment agreement determines conditions and procedure for provision of preferences, stipulated by the legislation the Republic of Kazakhstan at the time of agreement signature about investments, and also counter obligations for the legal entities who signed the investment agreement are established.

In the absence of counter obligations for the legal entities who signed the investment agreement, investment preferences are not provided.

3. The investment agreement is performed on certain priority types of activity which list affirms the Government of the Republic of Kazakhstan.

4. Investment preferences within the investment agreement are provided in case of observance of the following conditions:

1) receiver is the legal entity of the Republic of Kazakhstan;

2) the legal entity performs investments in sizes, stipulated in Item 1 this Article;

3) the legal entity is not:

the autonomous organization of education according to the tax legislation of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan on education;

the organization performing activities in the territory of special economic zone according to the tax legislation of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan on special economic and industrial zones;

participant "Astana Hub";

member of the International financial center "Astana";

producer of all types of alcohol, alcoholic products, tobacco products;

the taxpayer applying special tax regimes according to the Tax code of the Republic of Kazakhstan;

4) the share of the state and (or) the subject of the quasi-public sector - the legal entity of the Republic of Kazakhstan as the founder and (or) the member (shareholder) of the legal entity of the Republic of Kazakhstan does not exceed twenty six percent, except for the legal entity of the Republic of Kazakhstan in mechanical engineering industry, including production of foundry products;

the share of the state and (or) the subject of the quasi-public sector - the legal entity of the Republic of Kazakhstan as the founder and (or) the member (shareholder) of the legal entity of the Republic of Kazakhstan in mechanical engineering industry, including production of foundry products, does not exceed fifty percent.

Participation of the state and (or) the subject of the quasi-public sector - the legal entity of the Republic of Kazakhstan as the founder and (or) constitutes the member (shareholder) of the legal entity of the Republic of Kazakhstan no more than five years from registration date of the investment contract, except for investment priority projects in mechanical engineering industry, including production of foundry products where participation of the state and (or) the subject of the quasi-public sector - the legal entity of the Republic of Kazakhstan as the founder and (or) constitutes the member (shareholder) of the legal entity of the Republic of Kazakhstan no more than twenty years from registration date of the investment contract. Within five years the state and (or) the subject of the quasi-public sector shall leave the list of founders and (or) members (shareholders) of the legal entity of the Republic of Kazakhstan. In case of failure to carry out of this condition application of investment preferences stops before its complete secession of founders and (or) members (shareholders) of the legal entity of the Republic of Kazakhstan, but no more than one year.

Failure of consideration about secession of founders and (or) members (shareholders) of the legal entity of the Republic of Kazakhstan during the period of suspension attracts early termination of the investment contract and return of earlier provided investment preferences.

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