ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 23, 2025 No. 620

About approval of Rules of calculation of coefficient of the tax load

According to the subitem 6) Item 2 of article 45 of the Tax Code of the Republic of Kazakhstan, PRIKAZYVAYU:

1. Approve the enclosed Rules of calculation of coefficient of the tax load.

2. Declare invalid the order of the Minister of Finance of the Republic of Kazakhstan of February 20, 2018 No. 253 "About approval of Rules of calculation of coefficient of the tax load of the taxpayer (tax agent), except for the physical persons which are not registered in tax authorities as individual entrepreneurs and who are not engaged in private practice" (it is registered in the Register of state registration of regulatory legal acts at No. 16518).

3. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

4. This order becomes effective since January 1, 2026 and is subject to official publication.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of October 23, 2025 No. 620

Rules of calculation of coefficient of the tax load

Chapter 1. General provisions

1. These rules of calculation of coefficient of the tax load are developed according to the subitem 6) of Item 2 of article 45 of the Tax Code of the Republic of Kazakhstan (further - the Tax code) and determine procedure of payments of coefficient of the tax load (further - coefficient of the tax load).

2. The coefficient of the tax load reflects the characteristic of impact of the taxation system on legal and individual entrepreneurs.

Chapter 2. Procedure of payments of coefficient of the tax load

3. Calculation of coefficient of the tax load is determined by the following formula:

KNN = H and OP / SGD x 100%,

where:

KNN - coefficient of the tax load;

H and OP - the amount of the estimated taxes and other obligatory payments of the budget, the taxes paid to foreign states, reflected in tax statements, except for individual and corporate income taxes on the income assessed at the source of payment, customs payments, the value added tax and excises paid in case of commodity import, the value added tax if following the results of calendar year the total amount of tax developed with negative value;

SGD - the amount of gross annual income of the legal entity without the adjustments provided by Chapters 25 and 26 of the Tax code and (or) the income of the legal entity applying special tax regime on the basis of the simplified declaration, or income of the individual entrepreneur gained in total for accounting tax period.

In case of submission of tax statements by the taxpayer (tax agent) in foreign currency, the amount of SGD specified in the declaration is converted into national currency using the market rate of the currency exchange established for date of submission of tax statements at the market rate No. 544 determined joint by the resolution of Board of National Bank of the Republic of Kazakhstan of September 26, 2025 No. 56 and the order of the Minister of Finance of the Republic of Kazakhstan of September 29, 2025 "About approval of Rules of determination of the market rate of currency exchange" (it is registered in the Register of state registration of regulatory legal acts at No. 36983).

4. Based on coefficient of the tax load of the taxpayer (tax agent), the industry average value of coefficient of the tax load determined by the following formula is calculated:

CO KHH = KHH1+KHH2+KHH3 … KHHn/N, where

CO KHH - the industry average value of coefficient of the tax load;

KHH1, KHH2, KHH3, KNNN - coefficient of the tax load of the taxpayer (tax agent), the corresponding industry except for, the coefficients of the tax load exceeding 50 (fifty) percent;

N - the number of the taxpayers (tax agent) participating in calculation without taxpayer registration (tax agent) which has no SGD.

5. The industry average value of coefficient of the tax load is calculated on the corresponding industries (to the second sign of code) determined based on the General qualifier of types of economic activity approved by the order of Committee of technical regulation and metrology of the Ministry of Trade and integration of the Republic of Kazakhstan of February 22, 2019 No. 68 of odes.

The industry of the taxpayer (tax agent) is determined according to the type of economic activity performed by it during the greatest period of time in reporting year. When implementing different types of economic activity during equal term, calculation is made by the form economic activity, performed for December 31 of accounting year.

6. The industry average value of coefficient of the tax load is determined by Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - Committee) separately for legal entities and value, and also separately individual entrepreneurs by each area or the city regional for persons applying special tax regime on whom the period of application of such mode exceeds six months and for persons applying generally established procedure for the taxation in the location of the taxpayer (tax agent).

The place finding of the taxpayer (tax agent) is determined by the preferential location within accounting year. In case of the equal period the location in various regions, calculation is made in the location of the taxpayer for December 31 of accounting year.

7. The industry average value of coefficient of the tax load is calculated no later than the July 1 following after accounting year once a year.

Calculation is perfromed according to the data which are available in Committee as of May 1 of the year following after accounting year.

8. The coefficient of the tax load promotes makes the analysis of set of the taxes and other obligatory payments in the budget estimated in the specific taxpayer in various tax periods and also reflects the level of impact of system of the taxation on resulting effect of activities of the taxpayer (tax agent).

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