In 2026, the composition of an LLP's tax obligations is determined by the applicable provisions of the Tax Code, the tax regime, the company's transactions, its tax agent duties, and the existence of taxable items: there is no single universal payment for all LLPs. A tax obligation arises for a taxpayer or tax agent in accordance with the Tax Code (Article 57 of the Tax Code of the RK).
What Taxes Do LLPs Pay in Kazakhstan?
An LLP's taxes should not be determined based on a single criterion—for example, merely by the fact that a legal entity has been registered—but on the actual circumstances of its operations. The accountant must consistently establish:
- which tax regime the company applies;
- which income and transactions arose during the reporting period;
- whether the LLP acts as a tax agent;
- whether there are employees and payments to individuals;
- whether there is property or other taxable items to which the Tax Code links obligations;
- whether the company conducts activities for which special rules have been established.
This approach helps distinguish the LLP's own obligations from the duties it performs as a tax agent. The list of payments cannot be determined solely from a search query such as “how much tax does an LLP pay”: it is first necessary to establish the facts concerning the company's activities and compare them with the conditions of each applicable provision.
Special attention is required for companies engaged in subsoil use activities. Taxable income for calculating excess profits tax is determined under a subsoil use contract as the difference between the relevant aggregate annual income and deductions, taking into account the prescribed reduction. Any excess of such deductions over aggregate annual income is carried forward to subsequent consecutive tax periods. These rules apply to excess profits tax under a subsoil use contract, rather than to all LLPs (Article 802 of the Tax Code of the RK).
LLPs Under the Generally Established Regime and the Simplified Regime: What Is the Difference?
Queries such as “LLP taxes under the generally established regime” and “LLP taxes under the simplified regime” require different calculations. The name of the regime alone is insufficient to select the rate, deadline, or reporting form: it must first be established that the company is entitled to apply the relevant procedure and complies with its conditions during the tax period under review.
For an LLP under the generally established regime, records must be kept of transactions, income, expenses, and other circumstances affecting tax obligations. Documents and accounting records must make it possible to determine the substance of recorded transactions and trace the calculation of each declared amount.
Under the simplified procedure, it likewise cannot be assumed that the LLP has only one payment and no other obligations. The company's own transactions, the performance of tax agent functions, payments to employees, and the existence of other taxable items should be assessed separately. Calculations are based on the version of the Tax Code in effect during the relevant reporting period.
The rate of 0.5 percent specified in Article 730 cannot be mechanically applied as a general tax rate for LLPs. This provision regulates the independent calculation of individual income tax, except for taxes withheld at the source of payment: the taxpayer applies a rate of 0.5 percent to the taxable item for the reporting tax period (Article 730 of the Tax Code of the RK).
LLPs and IEs: Why Their Taxes Cannot Be Compared Directly
The query “LLP IE taxes” often implies a search for the more advantageous option, but a direct comparison based on a single rate may lead to an incorrect conclusion. LLPs and IEs are different forms of conducting business, while the composition and amount of tax obligations are determined not only by the form but also by the applicable regime, the nature of the transactions, and the person's status under the specific provision.
When making a choice, the entire operating model must be assessed: who enters into contracts, who owns the assets, who hires employees, what payments are made, and which accounting requirements must be met. A provision addressed to an individual or an individual entrepreneur cannot automatically be applied to an LLP.
The same rule also applies in reverse: provisions applicable to a legal entity, subsoil user, or another specifically defined category cannot be used when calculating an IE's taxes without the relevant grounds. For the accountant, the key reference point is the wording of the applicable provision of the Tax Code and the actual circumstances of the specific transaction.
How an Accountant Can Check an LLP's Taxes
A practical review can conveniently begin with a tax obligations map. It should list the company's business transactions, payments to individuals, employees, property, and special areas of activity. For each item, specify the provision associated with the obligation, the source data used in the calculation, and the supporting documents.
The working procedure may be as follows:
- Confirm the applicable tax regime and whether the company is entitled to use it.
- Collect the documents and verify that transactions have been fully recorded in the accounts.
- Separate the LLP's own obligations from the duties it performs as a tax agent.
- Establish which taxable items actually arose during the reporting period.
- Check the rates, deadlines, forms, and calculation rules applicable to the reporting period against the official text of the Tax Code.
- Ensure that the special provision applies to the company in terms of the persons covered, the type of activity, and the transaction.
- Retain the calculation, source data, and documents on the basis of which the obligations were determined.
Tax obligations related to an LLP's property should also be determined based on the existence of the relevant taxable item and the provisions applicable to it. The mere fact that a company has been registered is insufficient to calculate a specific amount. The calculation requires information about the taxable item, its characteristics, the period of ownership, and other circumstances provided for by the applicable provision.
Frequently Asked Questions
What taxes do LLPs pay? — The list is determined by the applicable regime, the company's transactions, its tax agent duties, and the existence of taxable items. A tax obligation arises in accordance with the Tax Code, so there is no universal list that is the same for every LLP (Article 57 of the Tax Code of the RK).
What taxes does an LLP under the simplified regime pay? — The composition of the obligations is established according to the rules of the applicable regime and the actual transactions during the reporting period. The LLP's own obligations, tax agent functions, payments to employees, and other taxable items that have arisen are accounted for separately.
How much tax does an LLP pay in Kazakhstan? — Without information about the regime, income, transactions, employees, and taxable items, it is impossible to determine the exact number of payments or their amounts. Each obligation arising for the company or performed by it as a tax agent is calculated separately (Article 57 of the Tax Code of the RK).
Can the rate of 0.5 percent from Article 730 be applied to an LLP? — It cannot be applied as a general tax rate for LLPs. The article regulates the independent calculation of individual income tax, except for taxes withheld at the source of payment (Article 730 of the Tax Code of the RK).
Does every LLP pay excess profits tax? — No. Article 802 establishes the procedure for determining taxable income for the calculation of excess profits tax under a subsoil use contract. It is therefore applied within the framework of the relevant contract and the calculation prescribed by the Code (Article 802 of the Tax Code of the RK).