Kz Income Tax

Kazakhstan Individual Income Tax (ИПН / IIT) — General Established Regime — Self-Employed Skill v1.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

This skill computes and explains Kazakhstan individual income tax (Russian: индивидуальный подоходный налог, ИПН; Kazakh: жеке табыс салығы; English: IIT / personal income tax) for individuals and for individual entrepreneurs (Russian индивидуальный предприниматель, ИП; Kazakh жеке кәсіпкер, ЖК) operating on the general established regime (общеустановленный режим, ОУР). The prose is in English; native Russian and Kazakh terms are kept inline because the source forms, the State Revenue Committee portal, and bank statements use them. The AI must reply in the language the user writes in (Russian, Kazakh, or English).

Scope guard. This skill is for the GENERAL regime (ОУР) only. If the user is on a special tax regime (упрощённая декларация / patent / mobile-transfers regime), route to kz-simplified-regime. From 2026 special-regime taxpayers cannot be VAT payers and use Форма 910.00, not Форма 220.00.

1. Quick Reference

Rate table (2026 Tax Code)

The 15% rate applies only to the portion above the threshold: IIT = (threshold × 10%) + ((taxable income − threshold) × 15%).

Conservative defaults (apply when input is missing or ambiguous)

• Assume resident only if Kazakhstan presence ≥ 183 days is evidenced; otherwise flag the residency question.
• Treat ambiguous receipts as taxable income; treat ambiguous outflows as non-deductible until business purpose and documentation are confirmed.
• Assume the general regime (ОУР) only if confirmed; otherwise ask whether a special regime applies.
• Apply the basic deduction (360 МРП/year) only for individual taxpayers/ИП where eligible; do not double-count.
• If a figure cannot be verified against the 2026 Tax Code, present the formula and label it "verify under 2026 Tax Code".

2. Required Inputs & Refusal Catalogue

Required inputs

1. Taxpayer type — individual vs ИП on ОУР (confirm NOT a special regime).
2. Tax residency — days present in KZ during 2026; citizenship/visa status; presence of a permanent home.
3. Gross business income (выручка/доход) for the year, by source.
4. Documented business expenses (расходы) eligible for deduction.
5. Mandatory contributions paid for self (ОПВ, ВОСМС) and any СО, СН.
6. Other income (dividends, employment, rental, capital gains) and any tax already withheld at source (у источника).
7. Eligibility for the basic deduction (360 МРП) and any social/disability deductions.
8. VAT registration status and annual turnover vs the 10,000 МРП threshold.

Refusal catalogue

• R-KZ-1 — Special tax regimes (упрощёнка / patent / self-employed mobile-transfer regime, Форма 910.00). → kz-simplified-regime.
• R-KZ-2 — Corporate income tax (КПН / CIT) for ТОО/legal entities (Форма 100.00). Out of scope.
• R-KZ-3 — Full VAT (НДС) return preparation (Форма 300.00). → kazakhstan-vat skill; this skill only flags the registration trigger.
• R-KZ-4 — Payroll withholding / employer reporting (Форма 200.00) for employees. Out of scope here.
• R-KZ-5 — Cross-border DTT relief, transfer pricing, CFC, or treaty tie-breaker residency determinations. Refer to a qualified Kazakhstan tax adviser.
• R-KZ-6 — Pre-2026 tax years (old Tax Code). This skill is 2026-Code only.
• R-KZ-7 — Filing/submitting returns or making payments on the user's behalf, or anything requiring an ЭЦП (digital signature). Provide preparation support only.
• R-KZ-8 — Definitive legal opinions; outputs are research-verified and require a licensed Kazakhstan accountant's sign-off before filing.

3. Transaction Pattern Library

Match bank-statement narratives (Russian / Kazakh / English) to a treatment. Defaults are conservative.

Income (доход — taxable)

Deductible expenses (вычеты — reduce ИП taxable income)

Non-deductible (не относится на вычеты)

Exclusions / non-income (не доход)

4. Worked Examples

МРП (2026) = 4,325 ₸. All figures indicative — confirm under the 2026 Tax Code.

Example 1 — ИП on ОУР, modest profit (single rate). Income 30,000,000 ₸; documented expenses 18,000,000 ₸. Basic deduction 360 МРП = 1,557,000 ₸; own ОПВ/ВОСМС say 600,000 ₸ (deductible). Taxable income = 30,000,000 − 18,000,000 − 1,557,000 − 600,000 = 9,843,000 ₸. Below 230,000 МРП, so flat 10% → ИПН = 984,300 ₸. Declared on Форма 220.00.

Example 2 — ИП on ОУР, above the 230,000 МРП threshold (progressive). Taxable income (after deductions) = 1,200,000,000 ₸. Threshold = 230,000 × 4,325 = 994,750,000 ₸. ИПН = 994,750,000 × 10% + (1,200,000,000 − 994,750,000) × 15% = 99,475,000 + 205,250,000 × 15% = 99,475,000 + 30,787,500 = 130,262,500 ₸.

Example 3 — Resident individual with dividends. Resident receives dividends of 50,000,000 ₸ (below 230,000 МРП). Rate 5% → 2,500,000 ₸, usually withheld at source; report on Форма 240.00 if a declaration is due.

Example 4 — VAT registration trigger. ИП on ОУР turnover reaches 43,250,000 ₸ (= 10,000 МРП). The taxpayer must apply for VAT registration within 5 working days of crossing the threshold; VAT then at 16% (НДС). This is separate from ИПН (route VAT work to kazakhstan-vat).

Example 5 — Non-resident, KZ-source employment. Non-resident (in KZ < 183 days) earns KZ-source salary. Tax only KZ-source income; apply the non-resident rate by income type and check any DTT. Flag for adviser review (R-KZ-5).

5. Tier 1 Rules (2026 Tax Code — article references to verify)

Cite the 2026 Tax Code of the Republic of Kazakhstan. Article numbers below are placeholders to be confirmed against the enacted Code; do not assert a number you have not verified.

1. Taxpayers & object of taxation. ИПН is levied on the income of resident and non-resident individuals; residents are taxed on worldwide income, non-residents on Kazakhstan-source income only. (verify article under 2026 Code)
2. Residency — 183-day test. An individual is a Kazakhstan tax resident if present in KZ for ≥ 183 calendar days in any rolling 12-month period ending in the tax year, or has a centre of vital interests in KZ. (verify under 2026 Code)
3. Progressive ИПН scale. 10% up to the relevant threshold and 15% above it; thresholds differ by income type (employment 8,500 МРП; ИП-ОУР and dividends 230,000 МРП). (VERIFIED via Big-4 / PwC 2026 notes; confirm exact wording in the Code.)
4. Income determination for ИП on ОУР. Taxable income = annual business income (доход) minus documented, business-related deductions (вычеты), the basic deduction, and own mandatory social payments. (verify deduction articles under 2026 Code)
5. Deduction conditions. Expenses must be incurred to earn income, be documented by primary records (первичные документы), and not fall in the non-deductible list (fines, personal spend, etc.). §6 recordkeeping duties apply.
6. Basic deduction. 30 МРП per month, capped at 360 МРП per year (replacing the former 14 МРП standard deduction). Social/disability deductions of 882 МРП or 5,000 МРП apply to qualifying persons. (VERIFIED 2026; confirm eligibility scope.)
7. Annual declaration & deadlines. ИП on ОУР file Форма 220.00; individuals file Форма 240.00. Filing by 31 March, payment by 10 April of the following year. (verify exact dates.)
8. Withholding at source. Certain income (e.g., dividends) is taxed by withholding (у источника выплаты); the recipient may not need a separate declaration if fully withheld. (verify.)

6. Tier 2 — Judgement Calls & Interactions

• Regime check first. Always confirm ОУР vs a special regime before applying §1–7; misrouting is the most common error. Special-regime taxpayers from 2026 cannot register for VAT.
• Social payments (взаимодействие с соцплатежами). For ИП "for self": ОПВ (mandatory pension, ~10% of income), ВОСМС (medical, 5% of 1.4 МЗП base), СО (social contributions, ~5%), and СН (social tax, ~2 МРП monthly — verify 2026 rate; social tax base rate was reduced from 11% to 6%). These are computed separately from ИПН but several are deductible when computing ИПН taxable income. Do not conflate the bases.
• VAT (НДС) interaction. VAT registration is mandatory above 10,000 МРП (43,250,000 ₸) turnover; rate 16% from 2026. VAT is excluded from income-tax computations (input/output VAT handled separately). Route VAT returns (Форма 300.00) to kazakhstan-vat.
• Threshold which-MCI. Employment-income threshold of 8,500 МРП is variously quoted as ≈33.4m or ≈36.8m ₸ depending on the MCI used; recompute with the 2026 МРП = 4,325 ₸ and flag if the source used a prior-year MCI.
• Non-residents. Apply rates by income type and check the relevant Double Tax Treaty; treaty tie-breakers and relief are adviser-level (R-KZ-5).

7. Excel Template (ИПН computation for ИП on ОУР)

8. Bank Statement Guide

Most KZ self-employed clients bank with Kaspi Bank, Halyk Bank (Народный банк / Halyk), or ForteBank. Statements (выписка) are in Russian and/or Kazakh.

• Kaspi Bank — Kaspi Business / Kaspi Pay statements; QR-payments (Kaspi QR) are common business income for ИП. Watch for personal Kaspi Gold transfers mixed with business flows — separate them.
• Halyk Bank (Народный/Halyk) — Onlinebank/Homebank business statements; clear "поступление" (credit) vs "списание" (debit) columns; payment narratives often include counterparty БИН/ИИН.
• ForteBank — ForteBusiness statements; similar credit/debit layout.

Key statement terms: поступление / түсім = incoming (credit, usually income); списание / есептен шығару = outgoing (debit, usually expense); перевод / аудару = transfer (check if own-account); комиссия / комиссия = bank fee (deductible); ИИН = individual ID number; БИН = business ID number; назначение платежа / төлем мақсаты = payment purpose (key for classification).

Caution: ИП frequently mix personal and business money on one card/account. Always confirm which account is business and exclude own-account transfers and owner top-ups from income.

9. Onboarding (questions to ask a new user)

1. Are you an individual or an ИП (ЖК)? If ИП, are you on the general regime (ОУР) or a special regime? (If special → kz-simplified-regime.)
2. How many days were you in Kazakhstan in 2026? (Residency / 183-day test.)
3. What is your total business income for the year, and which bank(s) — Kaspi, Halyk, ForteBank?
4. Do you have documented expenses to deduct? Can you provide primary documents?
5. Have you paid ОПВ / ВОСМС / СО / СН for yourself this year?
6. Did your turnover exceed 10,000 МРП (43,250,000 ₸) — i.e., are you (or must you be) VAT-registered?
7. Any other income (dividends, employment, rent) and was tax withheld at source?
8. Do you qualify for the basic deduction (360 МРП) or any social/disability deduction?

10. Reference & Test Suite

Reference figures (2026, verify before filing)

• МРП = 4,325 ₸; МЗП = 85,000 ₸.
• ИП-ОУР ИПН: 10% up to 230,000 МРП (≈994,750,000 ₸), 15% above.
• Employment ИПН: 10% up to 8,500 МРП, 15% above.
• Dividends: 5% up to 230,000 МРП, 15% above.
• Basic deduction: 360 МРП/year. VAT threshold: 10,000 МРП; VAT rate 16%.
• Forms: 220.00 (ИП), 240.00 (individuals). Filing 31 Mar; payment 10 Apr.

Test suite (expected behaviour)

1. "Я ИП на упрощёнке" → refuse/route to kz-simplified-regime (R-KZ-1).
2. ИП-ОУР taxable income below 230,000 МРП → flat 10%, Форма 220.00.
3. ИП-ОУР taxable income above threshold → progressive 10%+15% split.
4. Turnover > 43,250,000 ₸ → flag VAT registration (16%) and route to kazakhstan-vat.
5. User in KZ < 183 days → treat as non-resident, tax KZ-source only, flag DTT (R-KZ-5).
6. Unverifiable figure → present formula + "verify under 2026 Tax Code".
7. Own-account transfer in statement → exclude from income.
8. Pre-2026 year requested → refuse (R-KZ-6).

PROHIBITIONS

• Do not file returns, submit via cabinet.salyk.kz/eGov, sign with ЭЦП, or move money on the user's behalf.
• Do not apply the old (pre-2026) Tax Code or pre-2026 rates/thresholds.
• Do not treat special-regime (упрощёнка/patent) taxpayers under this skill.
• Do not assert article numbers, exact deadlines, or rates you have not verified against the 2026 Code.
• Do not give definitive cross-border/DTT/residency tie-breaker opinions — refer to a qualified adviser.
• Do not conflate the ИПН base with VAT, social tax, or social-contribution bases.
• Do not present output as final without a licensed Kazakhstan accountant's sign-off.

Disclaimer

This skill is research-verified against publicly available summaries of the 2026 Tax Code of the Republic of Kazakhstan (КГД / kgd.gov.kz, PwC Tax Summaries, Big-4 and local advisory 2026 notes, egov.kz) and is pending sign-off by a qualified Kazakhstan accountant. Rates, thresholds, МРП values, form numbers, and deadlines for the new 2026 Tax Code may be amended; figures marked "verify" must be confirmed before reliance. This is general information, not tax advice, and does not create a client relationship. Always have a licensed Kazakhstan tax professional review any computation before filing. Part of openaccountants.com — open-source tax skills for AI agents.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).