Individual entrepreneurs, with the exception of those who carry out payments to budget basing on a single-use coupon; private notaries and attorneys;
Private notaries and attorneys.
Resident legal entities of the Republic of Kazakhstan
Structural subdivisions of legal entities can be recognized as payers of the social tax basing on the decision of the legal entity;
Nonresidents doing business in the Republic of Kazakhstan through a permanent establishment.
Object of taxation: The number of employees, including the payers themselves (for (1) and (2)); employers expenditures paid to employees in the form of income (for (3), (4) and (5)).
Tax rates: An amount that is equal to three times the monthly index factor for themselves and two times the monthly index factor for each employee (for (1) and (2)); a regressive scale from 20 per cent from the taxable income to 7 per cent (for (3), (4) and (5)). There are some exceptions with respect to foreign specialists serving as administrative and management personnel and engineering and technical personnel (from 11 to 5 per cent) and specialized organizations that employ disabled persons who have musculo-skeletal system disabilities, or who have lost their hearing, speech, or vision (6.5 per cent).
Land tax -
Payers: Individuals and legal entities that hold objects of taxation on the basis of: the right of ownership; the right of permanent land use; the right of primary temporary land use at no charge. Object of taxation: A parcel of land (in the case of common share ownership of a parcel of land, the object of taxation shall be the land share). Tax rates: Are differentiated basing on a type of land, its location and other characteristics.
Vehicle tax -
Payers: Individuals who own objects of taxation and legal entities and their structural subdivisions that own objects of taxation or have objects of taxation under their economic control or operational management. Object of taxation: A means of transport. Tax rates: From 0,04 to 55 monthly index factors basing on a type of a means of transport.
Property tax -
Payers:
Legal entities that own an object of taxation or have an object of taxation under their economic control or operational management on the territory of the Republic of Kazakhstan; individual entrepreneurs who own an object of taxation on the territory of the Republic of Kazakhstan;
Individuals who own an object of taxation.
Legal entities that are not residents of the Republic of Kazakhstan are subject to the property tax with respect to objects on the territory the Republic of Kazakhstan. Object of taxation: For (1) - fixed assets (including objects that are classified as residential buildings) and intangible assets; for (2) - objects, which are owned by them and not used for entrepreneurial activity: residential premises, summer cottages, garages, and other structures, structural installations, and premises located on the territory of the Republic of Kazakhstan; unfinished construction projects located on the territory of the Republic of Kazakhstan - from the moment they are occupied (put into use). Tax rates: For (1) - 1 per cent of the average annual value of the objects of taxation; for (2) - a progressive rate from 0.1 to 1 per cent from the value of objects of taxation established as of January 1 of each year by an authorized agency identified by the Republic of Kazakhstan government.
There is also a reduced tax rate (0.1 per cent) with respect to noncommercial legal entities, organizations operating in the social sphere, organizations whose principal activity involves the performance of work (delivery of services) related to library services, government enterprises performing functions in the area of state certification of scientific personnel, legal entities with respect to hydro land reclaiming structures.
