Article 373. Income of a resident labor immigrant of the Tax Code of the Republic of Kazakhstan
1. For the purposes of this Code, a resident labor immigrant is a resident individual who has concluded an employment contract to perform work and provide services to an individual employer in a household in accordance with the labor legislation of the Republic of Kazakhstan on the basis of a permit to a labor immigrant.
2. The income of a resident immigrant worker is recognized as the income of an employee who is subject to self–taxation, which consists of the following income:
1) the amount of the minimum taxable income in 40 times the monthly calculation index effective on January 1 of the relevant financial year for each month of performance of work and provision of services for the relevant period specified by the resident migrant worker in the application for obtaining (extending) a permit for a labor immigrant;
2) the amount of excess of income to be received under the employment contract for the relevant period specified by the resident migrant worker in the application for obtaining (extending) a work permit for a labor immigrant over the amount of the minimum taxable income for the same period – if there is such excess.
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 373. Turnover on the purchase of works and services from a non-resident of the Tax Code and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. Unless otherwise provided by paragraph 2 of this Article, works performed and services rendered by a non-resident on a reimbursable basis, the place of sale of which is recognized as the Republic of Kazakhstan, upon acquisition by a value-added tax payer, are the turnover of such a value-added tax payer for the purchase of works and services from a non-resident, which is subject to value-added tax in accordance with by this Code.
2. The works and services specified in paragraph 1 of this Article are not turnover for the purchase of works and services from a non-resident if:
1) the works performed and the services rendered are the works and services listed in Article 394 of this Code.;
2) the cost of such works and services is included in the customs value of imported goods, determined in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan, for which the value-added tax on imported goods has been paid to the budget of the Republic of Kazakhstan and is non-refundable in accordance with the customs legislation of the Republic of Kazakhstan;
3) the work is completed and the services are provided:
autonomous educational organizations specified in subitems 2) and 3) of paragraph 1 of Article 291 of this Code;
autonomous educational organizations specified in subitems 4) and 5) of paragraph 1 of Article 291 of this Code, according to the types of activities defined in subitems 4) and 5) of paragraph 1 of Article 291 of this Code;
RCPI's note! The fourth paragraph of subparagraph 3) is valid until 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 No. 203-VI.
to the legal entities specified in subparagraph 6) of paragraph 1 of Article 293 of this Code, subject to the acquisition of such works and services for the implementation of activities included in the list of priority activities in the field of information and communication technologies, approved by the authorized body in the field of informatization in coordination with the central authorized body for state planning, the authorized state body, implementing state regulation in the field of technical regulation, and the authorized body;
4) the cost of such works and services is included in the amount of taxable imports determined in accordance with Article 444 of this Code, according to which the value-added tax on imported goods from the member states of the Eurasian Economic Union has been paid to the budget of the Republic of Kazakhstan and is non-refundable in accordance with Chapter 50 of this Code;
5) the work performed and services rendered are the turnover of a structural subdivision of a non-resident legal entity in accordance with paragraph 4 of Article 372 of this Code.
6) the cost of electronic services received by an individual entrepreneur from a non-resident includes the amount of value-added tax paid in accordance with Section 25 of this Code.
The footnote. Article 373 as amended by the Laws of the Republic of Kazakhstan dated 26.12.2018 No. 203-VI (effective from 01.01.2019); dated 02.04.2019 No. 241-VI (effective from 01.01.2018); dated 10.12.2020 No. 382-VI for the procedure of entry into force, see art. 2).
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