of October 20, 2025 No. 521/Tax Code
About approval of the list of priority types of activity in the field of information and communication technologies and self-produced criterion
According to Item 2 of article 17 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:
1. Approve:
1) the list of priority types of activity in the field of information and communication technologies according to appendix 1 to this order;
2) self-produced criterion according to appendix 2 to this order.
2. Recognize invalid some orders according to appendix 3 to this order.
3. To provide to committee of artificial intelligence and data management of the Ministry of artificial intelligence and digital development of the Republic of Kazakhstan in the established legislative procedure:
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 artificial intelligence and digital development of the Republic of Kazakhstan after its official publication;
3) within ten working days after state registration of this order submission to Legal department of the Ministry of artificial intelligence and digital development of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.
4. To impose control of execution of this order on the supervising vice-minister of artificial intelligence and digital development of the Republic of Kazakhstan.
5. This order becomes effective since January 1, 2026 and is subject to official publication.
The deputy prime minister is the Minister of artificial intelligence and digital development of the Republic of Kazakhstan
Zh. Madiyev
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It is approved Ministry of Finance of the Republic of Kazakhstan |
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It is approved Industry ministry and construction of the Republic of Kazakhstan |
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It is approved Ministry of Trade and integration of the Republic of Kazakhstan |
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It is approved Ministry of national economy of the Republic of Kazakhstan |
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Appendix 1
to the Order of the Deputy prime minister - the Minister of artificial intelligence and digital development of the Republic of Kazakhstan of October 20, 2025 No. 521/Tax Code
1. Development, implementation, maintenance, development, modification and realization (including rendering of services, integrated into program technical capabilities, by commercial use, including placement of paid content, sale of the built-in additional functionality) the software and software product.
2. Creation, trial and commercial operation, implementation, development, modification, maintenance of information systems (except for information systems of state bodies).
3. Activities for data handling (detection of knowledge in databases) using own or third-party software.
4. Basic and applied researches, exploratory developments in the field of natural and technical science, accomplishment of research, developmental or experienced and technological works in the field of information and communication technologies and realization of results of such researches and developments.
5. Development, implementation, maintenance, development, modification or separate development stages (research, designing (designing), technical testing and production) of technologies, devices and systems micro, opto-and nanoelectronics, microelectricians, mounting of printed circuit boards and realization of results of such developments.
6. Development, implementation, maintenance, development, modification or separate development stages (research, designing (designing), testing, technical testing) of technologies, devices and systems of robotics and realization of results of such developments.
7. Development, implementation, maintenance, development, modification, (research, designing (designing), testing, technical testing) technologies, devices and systems of radar-location, radio navigation, radio communication, radio control, radio-frequency identification and realization of results of such developments.
8. Development, implementation, maintenance, development and modification or separate development stages (research, designing (designing), prototyping, testing, technical testing), production of technologies, the equipment and devices in the field of information and communication technologies, telecommunication technologies, devices and systems of biometrics and realization of results of such developments.
9. Development, implementation, maintenance, development, modification, production, realization, mounting, adjustment (all above-named works together or part of them) technical, information processing software in the protected execution, program, software and hardware tools in information security fields, including program and technical methods and means of ensuring of information security.
10. Development, development, modification, implementation, operation and support of the software and (or) the hardware and software with use of technologies of cloud computing.
11. Development, implementation, development, modification, support of the software and (or) the hardware and software on basis or with use of technology blockchain.
12. Development, implementation, maintenance, development and modification and realization of systems of pilotless control of vehicles, and also systems and devices of satellite navigation, mobile communication and emergency challenge of field services on transport.
13. Development, implementation, maintenance, development, modification or separate development stages (research, designing (designing), technical testing) of technologies, devices and systems of artificial intelligence and realization of results of such developments.
14. Activities for rendering services in provision via the Internet program technical capabilities for establishment of contacts and transactions between sellers and buyers (provision of the trading floor functioning on the Internet in real time) with use of the software which owner is the participant "Astana the Hub", including the accompanying services within the made transactions integrated into program technical capabilities of trading floor.
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