On 23 December 2022, the State Revenue Committee of Kazakhstan issued a press release clarifying the corporate income tax exemption for intellectual property (IP) and information technology (IT) income. The release was issued in accordance with the Order No. 1287 of 15 December 2022.
The Order approves 100% reduction for the taxpayer’s participant in the “Astana Hub” and special economic zones (SEZ) for providing services in the field of intellectual property (and information technology. The reduction is applicable from 1 January 2023.
