What CIT Rate Applies in 2026
The CIT rate in Kazakhstan in 2026 should be determined under the provision of the Tax Code applicable to the specific taxpayer and tax period. Articles 317, 833, 837 and 838 of the Tax Code of the Republic of Kazakhstan do not establish a general CIT rate: they regulate specific deductions for subsoil users and transitional provisions. Therefore, a single percentage cannot be specified on the basis of these provisions.
For the calculation, the accountant must consistently determine the organization’s status, the applicable tax regime and the rules relating to its activities. The terms of investment contracts and agreements are considered separately if they apply to the taxpayer.
For investment priority projects, the terms of investment contracts concluded before 1 January 2026 remain in effect to the extent provided for by the Tax Code of the Republic of Kazakhstan and until the relevant contract expires. For agreements on investment obligations concluded with the Government of the Republic of Kazakhstan before 1 January 2026, the guarantee of stability of tax legislation remains in effect (Article 837 of the Tax Code of the Republic of Kazakhstan).
The taxation terms and the guarantee of stability of tax legislation also remain in effect until the investment agreement expires if it was concluded before 1 January 2026 with the authorized state body in accordance with the Entrepreneurial Code of the Republic of Kazakhstan (Article 838 of the Tax Code of the Republic of Kazakhstan).
CIT: Rate in the Republic of Kazakhstan and Calculation Procedure
After determining the applicable rate, the working calculation can be presented using the general formula:
CIT payable = tax base × applicable rate.
Before applying the rate, the accountant must determine the tax base by taking into account the income, deductions and special rules applicable to the organization. For certain expenses, the Tax Code of the Republic of Kazakhstan establishes special limits and recognition procedures; therefore, accounting data alone are insufficient for including an amount in deductions.
The practical algorithm is as follows:
- Determine the tax period for which the liability is calculated.
- Establish the taxpayer’s status and the applicable tax regime.
- Identify the special provisions relating to the organization’s activities.
- Determine the tax base by taking into account the applicable income and deductions.
- Determine the rate under the provision of the Tax Code of the Republic of Kazakhstan applicable to the relevant period and taxpayer.
- Calculate CIT and reconcile the result with the tax return and tax registers.
If an organization conducts several types of activities or receives different types of income, their accounting treatment should be determined separately to the extent that different tax rules apply to them. The rate or calculation procedure of another organization must not be used without comparing its status and applicable terms.
A special procedure is provided, in particular, for a subsoil user’s expenses on training Kazakhstani personnel who are not its employees and on developing the social infrastructure of the regions. Expenses actually incurred are deductible within the amounts established by the subsoil use contract. Expenses incurred before production begins following a commercial discovery are deductible in accordance with the procedure established for the relevant costs, also within the contractual amounts (Article 317 of the Tax Code of the Republic of Kazakhstan).
For the purposes of this provision, training expenses include the costs provided for by the Code for the education, professional development and retraining of citizens of the Republic of Kazakhstan, transfers to the state budget for such purposes, as well as certain expenses on improving the facilities and equipment of educational organizations. Expenses on developing the social infrastructure of a region include expenses on the development and maintenance of the region’s social infrastructure facilities and budget funds transferred for these purposes (Article 317 of the Tax Code of the Republic of Kazakhstan).
CIT Rates in 2026: What the Accountant Should Check
Before closing the period, it is useful to prepare a checklist. It will help separate the matters of determining the rate, determining the tax base and applying special terms.
Check:
- the tax period to which the calculation relates;
- the taxpayer category and the applicable tax regime;
- the specifics of the principal and additional activities;
- the composition of income and the basis for each claimed deduction;
- deduction limits, if they are established by a special provision or contract;
- whether there is an investment contract or agreement concluded before 1 January 2026;
- the term of such a contract or agreement;
- whether the rate and calculation parameters comply with the terms applicable to the organization;
- whether income and expenses are recognized in the correct period;
- whether the final calculation matches the tax return and tax registers.
For an investment priority project, it is important to establish the date on which the contract was concluded. For contracts concluded before 1 January 2018, the terms stipulated by the contract concerning the guarantee of stability of tax legislation remain in effect. For contracts concluded from 1 January 2018 to 1 January 2026, the terms concerning tax preferences and the guarantee of stability of tax legislation remain in effect. In both cases, the terms remain in effect until the contract expires (Article 837 of the Tax Code of the Republic of Kazakhstan).
If there is an agreement on investment obligations concluded with the Government of the Republic of Kazakhstan before 1 January 2026, the guarantee of stability of tax legislation established for such an agreement applies (Article 837 of the Tax Code of the Republic of Kazakhstan). For an investment agreement concluded before that date with the authorized state body, the taxation terms and guarantee of stability stipulated by the agreement remain in effect until it expires (Article 838 of the Tax Code of the Republic of Kazakhstan).
If the rate is stored in the accounting system settings, it must comply with the rule applicable to the specific organization and period. After changing the parameters, the tax must be recalculated, and the tax base, rate, final amount and tax return data must be reconciled.
If there is a discrepancy between the accounting result and the tax calculation, the difference should be itemized by transaction and the basis for income and deductions should be checked. Simply changing the percentage will not correct an error in the composition of the tax base.
CIT Rates for 2025 and 2026: How to Compare Them
When comparing calculations for 2025 and 2026, it is necessary to distinguish between the numerical value of the rate, the rules for determining the tax base and special transitional terms. For organizations with investment contracts and agreements, the date on which the document was concluded, its term and the scope of the terms that remain in effect are material (Articles 837, 838 of the Tax Code of the Republic of Kazakhstan).
For comparison purposes, it is advisable to prepare separate calculation tables for each period. They should show the accounting financial result, tax adjustments applied, deductions, the determined tax base, the rate used and the final CIT amount. The figures for each year must be calculated according to the rules applicable to the relevant period.
The 2025 settings cannot automatically be considered applicable to 2026. First, it must be determined whether the preserved terms of an investment contract or agreement apply to the organization. Article 837 of the Tax Code of the Republic of Kazakhstan distinguishes between the terms for investment contracts concluded before 1 January 2018 and those concluded during the period from 1 January 2018 to 1 January 2026. Article 838 of the Tax Code of the Republic of Kazakhstan separately regulates investment agreements concluded before 1 January 2026.
The transitional rule of Article 833 of the Tax Code of the Republic of Kazakhstan applies to applications and claims for a refund of excess VAT submitted before 1 January 2026. It provides for their review in accordance with the procedure and deadlines of the previous Tax Code and does not establish a CIT rate (Article 833 of the Tax Code of the Republic of Kazakhstan).
Frequently Asked Questions
What CIT rate applies in Kazakhstan in 2026? — Articles 317, 833, 837 and 838 of the Tax Code of the Republic of Kazakhstan do not contain a general CIT rate. They do not provide a reasonable basis for specifying a single percentage: the applicable rate is determined under the provision of the Tax Code of the Republic of Kazakhstan governing CIT for the relevant category of taxpayer.
Can the 2025 CIT rate be applied in 2026? — It cannot be carried over automatically. For an organization with an investment contract or agreement, the stipulated preservation of the terms until the document expires must be taken into account (Articles 837, 838 of the Tax Code of the Republic of Kazakhstan).
Is CIT calculated on accounting profit? — The determined tax base is used for the working calculation. Therefore, accounting figures must be reconciled with the applicable rules for recognizing income and deductions.
How should a subsoil user account for expenses on personnel training and the social infrastructure? — Expenses actually incurred and specified in the special provision are deductible within the amounts established by the subsoil use contract. A separate deduction procedure is provided for expenses incurred before production begins following a commercial discovery (Article 317 of the Tax Code of the Republic of Kazakhstan).
What should be checked when CIT is calculated automatically? — The tax period, the organization’s status, the tax base, the rate applied, special contractual terms, the final amount and the tax return figures must be reconciled.
Is the CIT rate the same for all organizations? — Such a conclusion cannot be drawn from Articles 317, 833, 837 and 838 of the Tax Code of the Republic of Kazakhstan. These provisions regulate special deductions and transitional terms rather than establishing a single rate for all organizations.
Sources
- Tax Code of the Republic of Kazakhstan, Article 317 — deduction of a subsoil user’s expenses on training Kazakhstani personnel and developing the social infrastructure of the regions.
- Tax Code of the Republic of Kazakhstan, Article 833 — transitional procedure for reviewing applications and claims for a refund of excess VAT submitted before 1 January 2026.
- Tax Code of the Republic of Kazakhstan, Article 837 — preservation of the terms of investment contracts and agreements on investment obligations concluded before 1 January 2026.
- Tax Code of the Republic of Kazakhstan, Article 838 — preservation of the terms of investment agreements concluded before 1 January 2026.