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Article 356. Calculation of corporate income tax withheld at the source of payment of the Tax Code of the Republic of Kazakhstan
Tax agents are required to submit a calculation of the amounts of corporate income tax withheld at the source of payment no later than the 15th day of the second month following the quarter in which the income taxed at the source of payment was paid.
The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.
President
Republic of Kazakhstan
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the 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 356. General provisions on individual income tax calculated by an individual independently 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 the form of mandatory pension contributions in the amount established by the legislation of the Republic of Kazakhstan on social protection,
minus
the amount of tax deductions for contributions to compulsory social health insurance in the manner and amount established by Article 345 of this Code,
minus
the amount of standard deductions in the manner and amounts established by Article 346 of this Code,
minus
the amount of tax deduction for large families in the manner and amount established by Article 347 of this Code,
minus
the preliminary amount of other deductions determined in accordance with paragraph 2 of this article.
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.
1-2. 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.
2. The preliminary amount of other deductions is determined by an individual as the planned amount of other deductions for a calendar year, in an amount not exceeding 282 times the monthly calculation index. The individual indicates this amount in the application and provides it to the tax agent. The application form is established by the authorized body.
The tax agent reduces the taxable income by the preliminary amount of other tax deductions based on the application of an individual without supporting documents.
The cumulative amount of the preliminary amounts of other deductions for the calendar year indicated by the individual in the statements provided to all tax agents:
It should not exceed 282 times the monthly calculation index.;
it must be subsequently documented when an individual applies other deductions in the income and property declaration based on the results of the calendar year.
3. The amount of an individual's taxable income at the source of payment, other than the employee's income, is determined in the following order:
the amount of income subject to withholding tax 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 tax deductions in the form of mandatory pension contributions in the amount established by the legislation of the Republic of Kazakhstan on social protection,
minus
the amount of tax deductions for contributions to compulsory social health insurance in the manner and amount established by Article 345 of this Code,
minus
the amount of standard deductions in the manner and amounts established by Article 346 of this Code.
4. 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.
5. If the amount determined in accordance with paragraphs 1, 2 and 3 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.
The Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI SAM.
This Code establishes the fundamental principles of taxation, regulates power relations for the establishment, introduction, amendment, cancellation, procedure for calculating and paying taxes and other mandatory payments to the budget, as well as relations related to the fulfillment of tax obligations.
President
Republic of Kazakhstan
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan
Constitution Law Code Regulation Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases
