Kazakhstan: Accounting and Tax News — August 2025 - Fchain

New Tax Code and Tax Reform
On July 18, 2025, the President signed a new edition of the Tax Code. The updated provisions will come into effect on January 1, 2026.

Key changes include:
• The standard VAT rate will be reduced to 16%, with the registration threshold set at 40 million KZT.
• A progressive Personal Income Tax (PIT) will be introduced: 10% for income up to 8,500 MCI and 15% above that; for dividends — 5% up to 230,000 MCI, and 15% beyond that.
• The number of special tax regimes will be reduced to three, and the share of preferential regimes will decrease by at least 20%.
• A transition period throughout 2025 will allow businesses to gradually adapt accounting practices and IT systems.
Labor Legislation Modernization Project
A draft law to reform the Labor Code has been prepared (expected to be adopted by January 2026) introducing:
• Electronic employment contracts;
• Individual workplace risk assessments;
• Direct regulation of harassment cases;
• Enhanced involvement of local maslikhats (municipal councils) in labor dispute regulation.







Key Accounting and Tax Deadlines – August 2025
1. Payroll
• August 1–10: Calculation and payment of salaries for July
2. Tax Reporting
Before August 15
• Calculation of CIT at source for the 2nd quarter of 2025 using forms 101.04 and 101.03.
• Submission of Individual Income Tax (IIT) and Social Tax for the 2nd quarter of 2025 using form 200.00.
• Submission of VAT return for the 2nd quarter of 2025 using form 300.00.
• Submission of Excise Duty Tax Return using form 400.00 and calculation for subdivisions using form 421.00.
• Submission of Export Rent Tax Return for the 2nd quarter of 2025 using form 570.00.
• Submission of Mineral Extraction Tax Return for the 2nd quarter of 2025 using form 590.00.
• Submission of Gambling Tax and Fixed Tax Return for the 2nd quarter of 2025 using form 710.00.
• Submission of Declaration on Payment for the Use of Water Resources of Surface Sources for the 2nd quarter of 2025 using form 860.00.
• Submission of Declaration on Payment for Emissions into the Environment for the 2nd quarter of 2025 using form 870.00.
• Submission of Declaration on Payment for Digital Mining for the 2nd quarter of 2025 using form 880.00.
• Companies under the Simplified Tax Regime submit form 910.00 for the 1st half of the year.
• Submission of Declaration for taxpayers applying the Special Tax Regime of Retail Tax for the 2nd quarter of 2025 using form 913.00.
Before August 20
• EAEU imports: submission of an Import Application using form 328.00 and payment of VAT.
3. Payment of Taxes
• Before August 20:
o Payment of Indirect Taxes on imports from the EAEU.
o Payment of Excise Duty.
• Before August 25:
o Payment of Salary Taxes and Contributions and other applicable taxes.
o Payment of Withholding Tax and Advance CIT payments.
o Payment of Taxes under the Simplified Declaration for the 1st half of the year.
o Payment of Other Taxes.
4. Statistical Reporting
• Submission of statistical reports according to the approved schedule for your business activities.
5. Daily and Monthly Operational Tasks
• Review and archiving of primary documentation.
• Preparation of reconciliation acts and matching of electronic invoices on the state portal with 1C or other software.
• Ongoing bookkeeping activities and compliance monitoring.
August 2025 is the right time to prepare for the upcoming tax reform and the digitalization of labor processes. Taking proactive steps now will help you avoid penalties, optimize your tax burden, andensure operational stability in 2026.
For comprehensive support with accounting, taxation, HR, and legal matters and procedures, please contact FChain Kazakhstan — we will be glad to assist you!

Prepared by:
Ekaterina Kassumova
Director, FChain Kazakhstan
Date: August 4, 2025