Article 353. The procedure for taxation of income of non–resident legal entities whose activities do not lead to the formation of a permanent establishment in the Republic of Kazakhstan of the Tax Code of the Republic of Kazakhstan

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Article 353. The procedure for taxation of income of non–resident legal entities whose activities do not lead to the formation of a permanent establishment in the Republic of Kazakhstan of the Tax Code of the Republic of Kazakhstan

 The calculation, withholding and transfer of corporate income tax on the income of non–resident legal entities whose activities do not lead to the formation of a permanent establishment in the Republic of Kazakhstan, established by paragraph 2 of Article 351 of this Code, as well as the submission of tax reports shall be carried out in accordance with the procedure established by Chapter 72 of this Code.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 353. Determination of taxable income at the source of payment of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. The amount of an employee's taxable income is determined in the following order:

the amount of the employee's income subject to withholding tax accrued during the tax period,

minus

the amount of income adjustment for the tax period provided for in paragraph 1 of Article 341 of this Code,

minus

the amount of tax deductions in accordance with the procedure specified in Article 342 of this Code.

1-1. The amount of an employee's taxable income, as defined in paragraph 1 of this article, shall be reduced by 90 percent if the employee's accrued income for the tax period does not exceed 25 times the monthly calculation index established by the law on the republican budget and effective on January 1 of the relevant financial year.

2. The amount of taxable income from the sale of goods, performance of works, and provision of services under civil law contracts, except for property income received by an individual who is not an individual entrepreneur or a person engaged in private practice, is determined in the following order:

the amount of income subject to withholding tax received in the current tax period by an individual who is not an individual entrepreneur or a person engaged in private practice from the sale of goods, performance of works, and provision of services, other than property income,

minus

the amount of income adjustment in the current tax period provided for in paragraph 1 of Article 341 of this Code,

minus

the amount of the tax deduction in the form of mandatory pension contributions, contributions to compulsory social health insurance and standard deductions specified in subitems 2) and (or) 3) of paragraph 1 of Article 346 of this Code.

3. The amount of taxable income in the form of pension payments is determined in the following order:

1) from the unified accumulative pension fund:

the amount of income in the form of pension payments subject to taxation,

minus

the amount of the individual income tax adjustment provided for in paragraph 1 of Article 341 of this Code,

minus

the amount of tax deductions in the manner and amounts specified in paragraph 1 of Article 345 and in subitems 2) and (or) 3) of paragraph 1 of Article 346 of this Code;

2) from a voluntary accumulative pension fund in the amount of income in the form of pension payments subject to taxation.

3-1. The amount of taxable income in the form of one-time pension payments from a single accumulative pension fund is determined in the following order:

the amount of income in the form of lump sum pension payments

minus

the amount of tax deductions specified in subitems 2) and (or) 3) of paragraph 1 of Article 346 of this Code.

4. The amount of taxable income under cumulative insurance contracts is determined in the following order:

the amount of income under cumulative insurance contracts subject to taxation,

minus

the amount of income adjustment provided for in paragraph 1 of Article 341 of this Code,

minus

the amount of the tax deduction in the manner and amount specified in paragraph 2 of Article 345 of this Code.

5. The amount of taxable income from a tax agent, including by types of income not specified in paragraphs 1, 2, 3 and 4 of this Article, is determined in the following order:

the amount of all income subject to withholding tax, not specified in paragraphs 1, 2, 3 and 4 of this Article, received in the current tax period,

minus

the amount of income adjustment in the current tax period provided for in paragraph 1 of Article 341 of this Code,

minus

the amount of the standard deduction specified in subitems 2) and 3) of paragraph 1 of Article 346 of this Code.

6. The amount of income subject to withholding tax in foreign currency is converted into the national currency of the Republic of Kazakhstan using the market exchange rate determined on the last business day preceding the date of payment of income.

7. If the amount determined in accordance with the procedure provided for in paragraphs 1-5 of this article is negative, then such amount is recognized as excess of tax deductions.

The amount of excess tax deductions is carried over to subsequent tax periods within a calendar year to be offset against taxable income in those tax periods.

 Note from <url>! Section 8 is provided to be supplemented with Article 353-1 in accordance with the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021). Note from <url>! Article 353-1 is provided for in the wording of the Law of the Republic of Kazakhstan dated 12.12.2023 No. 45-VIII (effective from 01.01.2024).

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