---
title: "What Is a Patent: Validity Period, Transfer of Rights, and Changes for Individual Entrepreneurs in Kazakhstan in 2026"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-10-19
canonical: https://buhgpt.kz/suraqtar/chto-takoe-patent-srok-deystviya-peredacha-prav-i-izmenen-en
source: BuhGPT
---

# What Is a Patent: Validity Period, Transfer of Rights, and Changes for Individual Entrepreneurs in Kazakhstan in 2026

> **TL;DR:** In 2026, Articles 837–839 of the Tax Code of the Republic of Kazakhstan do not establish the validity period of a patent, the procedure for transferring patent rights, or the abolition of the special tax regime for individual entrepreneurs: these provisions concern the preserv

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In 2026, Articles 837–839 of the Tax Code of the Republic of Kazakhstan do not establish the validity period of a patent, the procedure for transferring patent rights, or the abolition of the special tax regime for individual entrepreneurs: these provisions concern the preservation of the terms of previously concluded investment contracts and agreements (Articles 837, 838, 839 of the Tax Code of the Republic of Kazakhstan).
In Kazakhstan, the word “patent” is used in different legal contexts. A patent is a document associated with the protection of an invention, utility model, or industrial design. The same word was previously used to refer to a special tax regime for individual entrepreneurs. These concepts relate to different legal relationships, so intellectual property rules cannot be applied when determining the tax status of an individual entrepreneur.
What is a patent, and what is it needed for?
In the field of intellectual property, a patent certifies rights to the relevant industrial property subject matter. The scope of these rights, the conditions for granting protection, and the procedure for terminating it are determined by civil legislation and legislation on the protection of industrial property.
Patent protection may be granted for:
- an invention—a technical solution that meets the conditions established by law;

- a utility model—industrial property subject matter for which a separate legal protection procedure is provided;

- an industrial design—a solution related to the appearance of a product.

The existence of a patent is relevant when determining the right holder and the permitted ways of using the protected subject matter. The right holder may independently use the subject matter, dispose of the exclusive right, and protect it using the methods prescribed by law.
The Tax Code governs tax obligations, but its investment-related transitional provisions do not replace intellectual property rules. In particular, Articles 837–839 of the Tax Code of the Republic of Kazakhstan concern the preservation of the terms of investment contracts and agreements concluded before 1 January 2026.
For what period is a patent granted in Kazakhstan?
The term of patent protection is determined by the type of industrial property subject matter and the provisions of legislation applicable to the relevant application. The tax rules on investment contracts do not establish such a term.
Different protection periods are provided for inventions, utility models, and industrial designs. Therefore, the term cannot be determined solely from the word “patent”: the type of subject matter, the application filing date, the date the title of protection was issued, and the availability of an extension provided by law must be taken into account.
The extension of patent protection is also not governed by a single rule for all subject matter. The grounds, duration, and procedure depend on the category of the subject matter and the applicable provisions of intellectual property legislation.
The patent validity period and the duration of the exclusive right should also be distinguished. For practical purposes, the information contained in the title of protection and the relevant state register is important, including details of the right holder and the status of legal protection.
Article 837 of the Tax Code of the Republic of Kazakhstan provides for the preservation of certain terms of investment contracts and agreements on investment obligations concluded before 1 January 2026. Article 838 of the Tax Code of the Republic of Kazakhstan preserves the terms of investment agreements until their expiration. These periods relate to investment documents, not to the duration of patent protection (Articles 837, 838 of the Tax Code of the Republic of Kazakhstan).
Can a patent be transferred to another person?
The exclusive right to industrial property subject matter may be disposed of in accordance with the procedure established by civil legislation. The transfer of the right and the granting of permission to use the subject matter have different legal consequences.
When the exclusive right is transferred, the right holder changes. When a right of use is granted, the right holder retains the exclusive right, while another person is entitled to use the subject matter within the limits of the agreement.
When formalizing a transaction, the type of agreement, its written form, an exact description of the subject matter, the scope of the rights transferred, the territory, and the period of use are relevant. If the law requires registration of the agreement or changes to the details of the right holder, the rights of the parties are determined with due regard to the completion of this procedure.
The transfer of patent rights should not be confused with the transfer of rights and obligations in tax relations. For example, Article 78 of the Tax Code of the Republic of Kazakhstan governs a special case involving the transfer of tax rights and obligations by a permanent establishment of a non-resident legal entity to a foreign resident legal entity. This provision does not establish the procedure for assigning a patent or granting a license.
Is a foreign patent valid in Kazakhstan?
The legal protection of industrial property is linked to the territory in which it is granted. The existence of a foreign patent does not in itself confirm that its holder has patent protection in Kazakhstan.
Protection in the territory of the Republic of Kazakhstan may arise from a national procedure or an applicable international mechanism. Details of the specific patent, its territory of validity, the right holder, and the current status of protection are relevant when assessing the legal status of the subject matter.
Before commencing the production, import, sale, or other commercial use of a technology, it is necessary to determine whether the relevant subject matter is protected in Kazakhstan. This requires consideration not only of the product’s name or description but also of the scope of legal protection established by the title of protection.
Articles 837–839 of the Tax Code of the Republic of Kazakhstan do not govern the territorial validity of foreign patents. They establish transitional rules for certain investment contracts and agreements concluded before 1 January 2026 (Articles 837, 838, 839 of the Tax Code of the Republic of Kazakhstan).
Patent for an individual entrepreneur: does the tax regime apply in 2026?
A patent in the field of intellectual property and a special tax regime for individual entrepreneurs are different legal concepts. The fact that an entrepreneur holds a patent for an invention, utility model, or industrial design does not in itself determine the tax regime they apply.
Articles 837, 838 and 839 of the Tax Code of the Republic of Kazakhstan do not contain rules on the application of the patent-based special tax regime by individual entrepreneurs in 2026. Therefore, the assertion that this regime was abolished as of 1 January 2026 cannot be substantiated by these articles.
Article 837 of the Tax Code of the Republic of Kazakhstan preserves certain terms of investment contracts and agreements on investment obligations concluded before 1 January 2026. Article 838 of the Tax Code of the Republic of Kazakhstan provides for the preservation of the terms of investment agreements until their expiration. Article 839 of the Tax Code of the Republic of Kazakhstan preserves the VAT exemption for imports of raw materials and supplies under the relevant investment contract until that contract expires (Articles 837, 838, 839 of the Tax Code of the Republic of Kazakhstan).
These transitional provisions are addressed to parties to investment-related legal relationships. They do not establish a list of special tax regimes available to individual entrepreneurs, the conditions for switching between them, or the consequences of failing to submit notification of the selected regime.
For accounting purposes, it is important to distinguish between two issues: whether an entrepreneur holds rights to industrial property subject matter and their registration status as a taxpayer. The first issue concerns patent rights, while the second concerns the applicable tax regime and the fulfillment of tax obligations.
Frequently Asked Questions
Can an individual entrepreneur operating under a patent be registered in 2026?
Articles 837–839 of the Tax Code of the Republic of Kazakhstan do not govern the registration of individual entrepreneurs or the choice of a special tax regime. They concern the preservation of the terms of investment contracts and agreements concluded before 1 January 2026, so these provisions provide no basis for answering the question about the regime for individual entrepreneurs (Articles 837, 838, 839 of the Tax Code of the Republic of Kazakhstan).
Have patents for inventions been abolished in Kazakhstan?
The transitional provisions of Articles 837–839 of the Tax Code of the Republic of Kazakhstan do not provide for the abolition of patents for inventions. These articles govern the preservation of tax terms and benefits under certain investment contracts and agreements, not the termination of protection for industrial property subject matter.
Can someone else’s patented invention be used?
Protected subject matter must be used with due regard to the patent holder’s exclusive right. The legal basis may be the transfer of the exclusive right, an agreement granting a right of use, or an exception provided by law. The scope of permitted use is determined with reference to the specific patent and the actions performed.
What happens after a patent expires?
Upon expiration of the established term, the patent protection granted by the relevant title of protection terminates. To determine the legal consequences, it is necessary to distinguish the patented subject matter itself from other results or information that may be protected on other grounds.
Do the investment-related transitional provisions of the Tax Code of the Republic of Kazakhstan apply to an ordinary patent for an individual entrepreneur?
Articles 837–839 of the Tax Code of the Republic of Kazakhstan concern investment contracts, agreements on investment obligations, and investment agreements. Article 839 also concerns the preservation of the VAT exemption for imports of raw materials and supplies under a specific investment contract. These provisions do not describe the procedure for applying a patent-based tax regime by an entrepreneur (Articles 837, 838, 839 of the Tax Code of the Republic of Kazakhstan).
Conclusion
A patent for an invention, utility model, or industrial design is associated with the legal protection of intellectual property. The term of protection, transfer of the exclusive right, and granting of a right of use are determined by the provisions governing the relevant subject matter and agreement.
The expression “an individual entrepreneur operating under a patent” relates to taxation and should not be confused with patent protection. Articles 837–839 of the Tax Code of the Republic of Kazakhstan for 2026 confirm the preservation of the terms of certain investment contracts and agreements concluded before 1 January 2026 but do not establish the status of the patent-based special tax regime for individual entrepreneurs (Articles 837, 838, 839 of the Tax Code of the Republic of Kazakhstan).
When preparing accounting and registration documents, details of the industrial property subject matter, the right holder, and the agreement should be recorded separately, while the entrepreneur’s tax status should be reflected in accordance with the rules of the applicable regime. This distinction prevents patent law from being substituted by transitional tax provisions.

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