How to Calculate and Pay Dividends in 1C:Accounting for Kazakhstan

In brief: In 1C:Accounting for Kazakhstan, dividends are accrued with the "Dividend Accrual" document, paid via a cash disbursement order or payment order, and IIT is withheld at the source — the company remits it to the budget itself. The entire cycle in the program takes 15–20 minutes if the founders' data is entered correctly.

Dividends are processed with two consecutive documents: "Dividend Accrual" and "Payment" (cash disbursement order or payment order). The program automatically calculates the tax and generates all the necessary postings. But before opening 1C — make sure the legal basis is ready.

First — the owner's decision

Without a formalized decision of the general meeting of participants (or the sole participant) on the distribution of net profit, the accrual in the program is just numbers without a legal basis. The date of this decision becomes the document date in 1C. Also make sure that account 5610 (retained earnings) shows a positive balance: dividends cannot be paid if there are uncovered losses.

Step 1. The "Dividend Accrual" document

Go to: Payroll → Dividends → Dividend Accrual — create a new document. Fill in the organization, the date (= decision date), the recipient from the directory of individuals or counterparties, and the amount of accrued dividends before tax withholding.

The program automatically applies the IIT rate. Under the Tax Code of the RK of 2026 (No. 214-VIII of 18.07.2025), the IIT rate on dividends for a resident individual is 10% — for a payment amount of up to 210,000 MCI. The threshold of 210,000 MCI, at an MCI of 4,325 tenge, equals almost 995 million tenge, so for the vast majority of LLP participants exactly 10% applies. Above this threshold — an increased rate; in disputed cases, check at buhgpt.kz.

After posting, the document generates the entries:

Step 2. Payment to the participant and remittance of the tax

You process the payment via a "Cash Disbursement Order" (if in cash) or a "Payment Order" (if by bank transfer). In the basis — "Payment of dividends", the settlement account — 3030. The entry is simple:

With a separate payment order you remit the withheld IIT to the budget:

The deadline for remitting IIT withheld at the source of payment is no later than the 25th day of the month following the month in which the income was paid. You should not miss this deadline: a penalty is charged from the first day of delay.

An important nuance: OPC, CSHI, SC and other social payments are not charged on dividends. Dividends are income from participation in capital, not labor income.

Step 3. If the recipient is a non-resident

Here, instead of IIT, CIT is withheld at the source of payment. The base rate under Art. 682 of the Tax Code of the RK is 15%. If a non-resident directly or indirectly owns at least 25% of the company's capital, a progressive scale applies: 5% — on the amount up to 210,000 MCI, 15% — on the excess. For participants from offshore jurisdictions — 20%, with no exceptions.

If there is a double taxation avoidance treaty between Kazakhstan and the recipient's country, the tax agent has the right to apply the reduced rate directly at payment — without prior permission from the tax authority. Conditions: the non-resident submitted a residency certificate on time, is the actual (final) recipient of the income, and the payment is not connected with its permanent establishment in the RK. A copy of the certificate must be submitted to the tax authority no later than five calendar days from the date of filing the reporting for the fourth quarter. If the certificate did not arrive on time — you withhold at the standard rate; the non-resident may later demand a refund of the excess withheld.

Step 4. Reporting

After paying dividends to individuals, the company as a tax agent reflects the amounts in form 200.00 (the IIT-at-source section). For payments to non-resident legal entities — additionally, form 101.04 for CIT at source is generated. In 1C, both forms are available via Reports → Regulated reports — the data from the accrual documents is pulled in automatically.

A recipient who is an individual, if they have other income subject to declaration, reflects the dividends in form 270.00: lines 270.02.025 I and 270.02.025 II — taxable amounts by two ranges; lines 270.02.026 I and 270.02.026 II — amounts of calculated IIT. The tax already withheld by the agent is credited against the final obligations.

Frequently asked questions

What is the IIT rate on dividends for an LLP participant who is a resident individual? 10% — for a dividend amount up to 210,000 MCI (that is, up to ~995 million tenge at an MCI of 4,325 tenge). For most payments this is exactly the rate.

Do OPC, CSHI and SC need to be charged on dividends? No. Dividends are not income from labor activity, so no social or pension payments are charged on them.

Can dividends be paid in property rather than money? Yes, if this is provided for by the charter. In 1C such an operation is processed manually through the journal of operations: Dr 3030 — Cr of the asset account (for example, 2410 for fixed assets or 1330 for inventories). The tax base for IIT is the market value of the property being transferred. In disputed cases, check at buhgpt.kz.

Is it necessary to issue a receipt through a cash register when paying dividends in cash? No. Payment of dividends is not retail trade or provision of services. A cash disbursement order is sufficient.

What is the rate if the participant is a non-resident with a 30% stake? Since the stake exceeds 25%, the progressive scale under Art. 682 of the Tax Code of the RK applies: 5% — on the amount up to 210,000 MCI, 15% — on the amount above this threshold. If there is a DTT and all conditions are met — the reduced treaty rate can be applied directly at payment.

If you need a quick answer on accounting, taxes or 1C setup — ask BuhGPT at buhgpt.kz: we'll analyze your situation according to the current 2026 rules, no fluff.