Article 693. The procedure for taxation of income of foreigners and stateless persons sent to the Republic of Kazakhstan by a non–resident legal entity not registered as a taxpayer of the Republic of Kazakhstan of the Tax Code of the Republic of Kazakhstan
1. The taxation procedure established by this Article applies to the income of foreigners and stateless persons sent to the Republic of Kazakhstan by a non–resident legal entity not registered as a taxpayer of the Republic of Kazakhstan, including income defined in Article 372 of this Code, received (to be received):
from operating in the Republic of Kazakhstan under an employment contract (agreement, contract) concluded with such a non–resident legal entity that is an employer;
from activities in the Republic of Kazakhstan under a civil law agreement (contract) concluded with such a non-resident legal entity;
from activities in the Republic of Kazakhstan in the form of material benefits received from a person who is not an employer;
allowances paid in connection with residence in the Republic of Kazakhstan by such a non–resident legal entity.
For the purposes of this article, a non–resident legal entity not registered as a taxpayer of the Republic of Kazakhstan is also a non–resident legal entity registered as a taxpayer of the Republic of Kazakhstan in connection with the opening of a current account with resident banks and (or) in connection with the occurrence of obligations in accordance with Article 687 of this Code.
The provisions of this article shall apply to the incomes of a foreigner or a stateless person sent to the Republic of Kazakhstan specified in this Article, unless otherwise specified in paragraph 8 of Article 692 of this Code, subject to the following conditions::
1) a foreigner or a stateless person is an employee and (or) a contractor (subcontractor) of a non–resident legal entity that is not registered as a taxpayer of the Republic of Kazakhstan, or an employee of a contractor (subcontractor) of the specified non–resident legal entity;
2) a foreigner or a stateless person is recognized as permanently residing in the Republic of Kazakhstan in accordance with subparagraph 1) paragraph 2 of Article 222 of this Code.
In this case, if a foreigner or a stateless person is not recognized as permanently residing in the Republic of Kazakhstan in accordance with paragraph 2 of Article 222 of this Code, income from activities in the Republic of Kazakhstan in the form of material benefits received from a person who is not an employer is subject to taxation at the rate established by Article 682 of this Code.
2. The duty and responsibility for calculating, withholding and transferring individual income tax at the source of payment to the budget from the income of a foreigner or stateless person specified in paragraph 1 of this article shall be assigned to the person (including a non–resident operating through a permanent establishment) for whose benefit the work is performed and services are provided by a non-resident legal entity. Such a person is recognized as a tax agent.
3. Individual income tax is calculated by a tax agent from the income of a foreigner or a stateless person indicated in a document submitted by a non-resident in accordance with this paragraph, without tax deductions at the rate established by subparagraph 8) of paragraph 1 of Article 682 of this Code. In this case, a non-resident legal entity is required to submit to a tax agent:
notarized copies of an individual employment contract and/or a civil law contract concluded with a foreigner or a stateless person sent to the Republic of Kazakhstan;
another document containing information about the income of an individual received from employment under an employment contract and/or a civil law contract concluded with such a non-resident.
If the documents specified in this paragraph are not submitted to the tax agent, income in the amount of 80 percent of the amount of income payable to a non–resident legal entity for work performed and services rendered, which is distributed in equal shares to all foreigners and stateless persons, is subject to individual income tax at the source of payment.
In this case, the income specified in this paragraph is subject to reduction by the amount of:
the income indicated in the documents specified in this paragraph, in case of their submission;
income from activities in the Republic of Kazakhstan in the form of material benefits received from a person who is not an employer, if such income is provided for by the terms of the contract (contract, agreement).
4. The individual income tax at the source of payment is calculated and withheld by the tax agent no later than the day of payment of income to a non–resident legal entity, regardless of the form and place of payment of income.
5. The transfer of individual income tax from the income of a foreigner or a stateless person to the budget is carried out by a tax agent at his place of residence before the 25th day of the month following the month in which the tax is subject to withholding in accordance with paragraph 4 of this Article.
6. When income is paid in a foreign currency, the amount of income taxed at the source of payment is recalculated in tenge using the official exchange rate established on the date of income payment.
The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.
President
Republic of Kazakhstan
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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 693. Additional fixed deduction of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
A taxpayer applying a special tax regime using a fixed deduction has the right, when determining taxable income, to include in the amount of expenses deductible the amount of a fixed deduction in the amount of no more than 30 percent of the amount of income determined taking into account the adjustments provided for in paragraph 4 of Article 691 of this Code.
In this case, if the provisions of the first part of this article are applied, the total amount of expenses deductible, including a fixed deduction, should not exceed 70 percent of the amount of income, taking into account the adjustments provided for in paragraph 4 of Article 691 of this Code.
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