--- title: "Advance CIT payments in Kazakhstan 2026: who pays, deadlines and calculation" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/avansovye-platezhi-po-kpn-v-kazahstane-2026-kto-platit-sr-en source: BuhGPT --- # Advance CIT payments in Kazakhstan 2026: who pays, deadlines and calculation > **TL;DR:** Starting from January 1, 2026, tax accounting in Kazakhstan fully transitions to the provisions of the new Tax Code No. 214-VIII dated 18.07.2025. The base CIT rate remains at 20% (clause 1, article 357). The main change is the complete repeal of the 2017 Code, which requires --- Starting from January 1, 2026, tax accounting in Kazakhstan fully transitions to the provisions of the new Tax Code No. 214-VIII dated 18.07.2025. The base CIT rate remains at 20% (clause 1, article 357). The main change is the complete repeal of the 2017 Code, which requires the accountant to update the entire reference base in advance payment calculations and strictly verify the new thresholds for AAI (aggregate annual income). Advance payment parameters for 2026 ParameterValue Base CIT rate20% (according to clause 1, article 357 of Tax Code No. 214-VIII) MCI for 20264,325 tenge Main regulatory actTax Code of the RK No. 214-VIII dated 18.07.2025 Status of the 2017 Tax CodeFully repealed Reporting formsForm numbers and structure require verification Deadline for submitting calculationsTo be clarified under the new regulations Deadline for monthly paymentsTo be clarified under the new regulations Who is required to pay advance payments in 2026 The obligation to calculate and pay CIT advance payments falls on companies whose aggregate annual income (AAI) exceeds the limit established by law. In past practice, the reference point was a threshold of 325,000 MCI, but for 2026 this figure is not officially confirmed in the available fragments of the database. To determine obligations for 2026, the base will be your AAI for 2024 (the year before the previous one). If your turnover is close to the previous thresholds, be prepared for the fact that in 2026 you will have to not only pay the tax on an actual basis, but also withdraw working capital for monthly advance contributions. Exemption from advance payments for newly created companies or small business entities under special regimes also requires verification of compliance with specific articles of the new Code. CIT calculation for subsoil users For those working under subsoil use contracts, the CIT calculation is clearly regulated by article 805 of the new Code. Calculation formula (article 805 of the Tax Code of the RK No. 214-VIII): CIT = Rate (20%) × Taxable income (article 345) − Adjustments (article 337) − Losses (articles 338–344) Components of the formula: - Taxable income (article 345) — the financial result formed according to the rules of the new Code - Adjustments (article 337) — the list of income and expenses excluded from the taxable base - Losses (articles 338–344) — the rules for carrying forward losses from previous years Practical calculation example A subsoil user company plans the following indicators for 2026: - Expected income (article 345): 800,000,000 tenge - Adjustments (article 337): 25,000,000 tenge - Losses from previous years (articles 338–344): 55,000,000 tenge - MCI for 2026: 4,325 tenge Calculation procedure: - Tax base: 800,000,000 − 25,000,000 − 55,000,000 = 720,000,000 tenge - CIT amount for the year: 720,000,000 × 20% = 144,000,000 tenge - Advance payment: the amount will be divided into monthly payments (the exact distribution proportions require verification) Common mistakes - Legal nullity of references. If in your calculations you refer to article 305 or 306 of the old Code (2017), your document will be legally null and void. Tax authorities will consider such calculations as not submitted. - Error in the MCI value. Using the 2025 indicator instead of 4,325 tenge will lead to distortion of all calculations tied to multiple values and to incorrect determination of the advance payer status. - Using old lists of adjustments. You cannot automatically apply adjustments under article 337 of the new Code by simply copying them from old practice. Any discrepancy in the wording of articles 337–344 is a direct path to understating tax and to penalties. - "Muscle memory" when filling out forms. Even if the form numbers remain similar to 101.01 and 101.02, their internal structure and line allocation algorithms will change under the new methodology of Code No. 214-VIII. Frequently asked questions If a company is on the STR (simplified regime), must it pay CIT advance payments at 20%? The base rate of 20% is provided for the generally established regime (clause 1, article 357). For small businesses under the simplified regime, their own rules and rates remain in force in 2026, which require verification in the special sections of the new Code. Most often, STR payers are exempt from advance payments, but this needs to be confirmed by the text of the law. Will forms 101.01 and 101.02 be used in 2026? Tax authorities are obliged to approve new reporting forms under the new Code. Most likely, these will be forms corresponding to the old 101.01 and 101.02, but with updated content. The numbers and filling procedure currently require verification. How to calculate advance payments if there was a loss in 2025? If there is no tax payable based on the results of the previous year, the obligation to submit the "after declaration" calculation may be absent, or the calculation will be zero. However, the provisions on submitting the "before declaration" calculation based on the estimated amount in the new Code require verification. Which income should be used as a reference when determining the obligation to pay advance payments? To determine obligations for 2026, the base will be your aggregate annual income (AAI) for 2024 (the year before the previous one). Which sources should be used when preparing advance payment calculations for 2026? Use exclusively primary sources: the Tax Code of the RK No. 214-VIII dated 18.07.2025 (adilet.zan.kz), information messages of the SRC MF RK (kgd.gov.kz) and orders on the approval of new tax reporting forms for 2026. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_