--- title: "Taxes when working with non-residents in 2026: IPN, KPN and agreements" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/nalogi-pri-rabote-s-nerezidentami-v-2026-godu-ipn-kpn-i-d-en source: BuhGPT --- # Taxes when working with non-residents in 2026: IPN, KPN and agreements > **TL;DR:** The 2026 tax reform in Kazakhstan comes into force on January 1, 2026 with the adoption of the new Tax Code No. 214-VIII dated 18.07.2025, which fully repeals the old 2017 Code. This means that all references to the old articles (369, 422, 568) become invalid, and a complete r --- The 2026 tax reform in Kazakhstan comes into force on January 1, 2026 with the adoption of the new Tax Code No. 214-VIII dated 18.07.2025, which fully repeals the old 2017 Code. This means that all references to the old articles (369, 422, 568) become invalid, and a complete review of accounting policies and reconfiguration of automation systems is required. The basic VAT rate increases from 12% to 16%, the new mandatory VAT registration threshold is 10,000 MCI (43,250,000 tenge in 2026), and the rules for VAT offset have been significantly tightened, including a ban on offset for cash payments exceeding 1,000 MCI (4,325,000 tenge). System constants for 2026 IndicatorValue in 2026 MCI (Monthly Calculation Index)4,325 tenge IIT (Individual Income Tax)10% ST (Social Tax)6% SC (Social Contributions)5% MPC (Mandatory Pension Contributions)10% EMPC (Employer's MPC)3.5% MHIC (Mandatory Health Insurance Contributions)2% (limit — not more than 20 MMW) MHID (Mandatory Health Insurance Deductions)3% (limit — not more than 40 MMW) VAT 2026: rate and registration threshold The basic VAT rate increases from 12% to 16%. A new threshold for mandatory VAT registration has been established — 10,000 MCI, which in 2026 monetary terms amounts to 43,250,000 tenge. Once this turnover is reached, filing a registration application becomes mandatory. Conditions for VAT offset (Article 480) The right to offset is governed by Article 480. The main conditions remain strict: the recipient must be a VAT payer, and the goods/services must be used in taxable turnover. Offset is made once based on the earliest of the grounds. Supporting documents for offset: - Domestic market: ESF with correct IIN/BIN of the supplier - Import of goods: Customs declaration or import application (within the amount actually paid to the budget) - Works/services of non-residents: ESF plus payment document confirming VAT payment - Periodic printed publications: Invoices in accordance with paragraph 6 of Article 493 of the Tax Code - Release from state material reserve: Invoice from the authorized body - Transport: Air travel ticket VAT offset prohibitions (Article 482) Article 482 clearly regulates cases when VAT cannot be taken for offset under any circumstances: - Cash payments: VAT is not eligible for offset if the transaction settlement exceeds 1,000 MCI (4,325,000 tenge) including VAT, regardless of payment frequency. Splitting a single contract's payment into small cash amounts will no longer help - ESF defects: Errors in IIN/BIN, absence of date, number, turnover amount, or absence of digital signature (in accordance with Article 492 of the Tax Code) - Paper invoices: If the law requires an ESF, a paper document does not grant the right to offset - Earmarked funds: Use of liquidation fund resources or budget contributions (for autonomous educational organizations) Working with non-residents: certainty and risks In international taxation, DTT (international treaties) unconditionally retain priority over the national code. Confirmed provision: For subsoil use contracts (Article 805 of the Tax Code), the tax is calculated based on taxable income (Article 345), taking into account adjustments for income/expenses (Article 337) and losses (Articles 338-344). Zones of uncertainty (require verification): - Special IIT rates for non-residents at source of payment - CIT rates at source of payment by income type (royalties, dividends) - Deadlines for submission and reporting forms for non-residents These points require verification directly against the text of Regulatory Legal Act No. 214-VIII before making payments. Automation and reporting: preparing 1C For a correct transition to the new rules, up-to-date software releases must be used: - 1C:Accounting for Kazakhstan (including the basic edition) — version 3.0.73.1 - 1C:Payroll and HR for government organizations — version 1.0.42.3 (commercial organizations need to wait for updates to Payroll and HR Management) Practical steps in the accounting system: - Rate change: Go to the tax reference directories and change the VAT rate from 12% to 16% - Limit control: Set up a warning in the system for cash payments exceeding 1,000 MCI - ESF IS and offset recognition: You must mark the VAT offset recognition in the ESF IS before submitting Declaration 300.00. Without this mark, the offset is considered unlawful - VAT declaration (Appendix 300.04): When importing goods using the offset method (Articles 427, 428 of the Tax Code), goods must be strictly distributed across 10 categories (lines 300.04.001): - I — Equipment - II — Agricultural machinery - III — Cargo vehicles - IV — Airplanes/helicopters - V — Locomotives/railcars - VI — Sea vessels - VII — Spare parts - VIII — Pesticides - IX — Breeding animals - X — Live cattle The totals from 300.04 must be mirrored in the main form (lines 300.00.011 and 300.00.029). Readiness checklist for 2026 To successfully close the first quarter of 2026, take the following steps: - Review your contracts: Make sure turnover does not exceed the threshold of 43.25 million tenge, or prepare for VAT registration - Update your 1C configurations: Make sure the versions installed are not lower than those specified above - Forget the old numbering: References to the norms of the 2017 Code in 2026 documents are legally void. Operate with the new articles (480 — offset conditions, 482 — prohibitions) - Monitor the regulations: Deadlines for submitting Declaration 300.00 and paying taxes must be verified in the final text of the regulatory legal act Frequently asked questions What is the new VAT rate that comes into force on January 1, 2026? The basic VAT rate increases from 12% to 16%. What is the mandatory VAT registration threshold established in 2026? The new threshold for mandatory VAT registration is 10,000 MCI, which in 2026 monetary terms amounts to 43,250,000 tenge. For which cash payments is VAT not eligible for offset? VAT is not eligible for offset if the transaction settlement exceeds 1,000 MCI (4,325,000 tenge) including VAT, regardless of payment frequency. Which 1C versions need to be installed for work in 2026? 1C:Accounting for Kazakhstan version 3.0.73.1 or higher is required. For government organizations — 1C:Payroll and HR version 1.0.42.3. What documents are required for VAT offset when importing goods? Customs declaration or import application, within the amount actually paid to the budget. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_