Law No. 208-VIII ZRK is effective from 1 January 2025.
Kazakhstan has introduced a new 10% corporate tax rate for certain incomes under Law No. 208-VIII ZRK, signed by the President on 15 July 2025 and published on 16 July 2025.
The rate applies from 1 January 2025 to specific types of income, including capital gains from the sale of government securities, income from currency and interest rate swap transactions concluded for up to one year, interest on short-term repo transactions, interest on government securities and interest on deposits held at the National Bank of Kazakhstan for up to one year.
The same law also amends excise duty rules for the period between 1 January 2021 and 1 January 2025. Excise duties will not apply to certain passenger transport vehicles if their production and assembly were carried out in excise warehouses.
Earlier, Kazakhstan’s lower chamber of parliament was examining provisions of the new draft Tax Code, which had received approval in its first reading on 9 April 2025.
