THE ORDER OF THE DEPUTY PRIME MINISTER - THE MINISTER OF THE ARTIFICIAL INTELLIGENCE AND DIGITAL DEVELOPMENT OF THE REPUBLIC OF KAZAKHSTAN

of November 27, 2025 No. 599/Tax Code

About approval of Rules of establishment of compliance of the participant "Astana the Hub" to conditions of reduction of the corporate income tax for 100 percent on the income from rendering services in the sphere of informatization

According to Item 2 of article 741 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Rules of establishment of compliance of the participant "Astana the Hub" to conditions of reduction of the corporate income tax for 100 percent on the income from rendering services in the sphere of informatization.

2. 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 procedure established by the legislation:

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 in the Ministry of Justice of the Republic of Kazakhstan 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.

3. To impose control of execution of this order on the supervising vice-minister of artificial intelligence and digital development of the Republic of Kazakhstan.

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

Approved by the Order of the Deputy prime minister - the Minister of artificial intelligence and digital development of the Republic of Kazakhstan of November 27, 2025 No. 599/Tax Code

Rules of establishment of compliance of the participant "Astana the Hub" to conditions of reduction of the corporate income tax for 100 percent on the income from rendering services in the sphere of informatization

Chapter 1. General provisions

1. These rules of establishment of compliance of the participant "Astana the Hub" to conditions of reduction of the corporate income tax for 100 percent on the income from rendering services in the sphere of informatization (further - Rules) are developed according to Item 2 of article 741 of the Tax Code of the Republic of Kazakhstan and determine procedure for establishment of compliance of the participant "Astana the Hub" to conditions of reduction of the corporate income tax for 100 percent on the income from rendering services in the sphere of informatization.

2. In these rules the following basic concepts are used:

1) the participant "Astana the Hub" (further - the Participant) - the legal entity corresponding to conditions, stipulated in Article 17 Tax codes of the Republic of Kazakhstan;

2) the business plan of the Participant (further - the business plan) - the business plan provided by the legal entity in case of registration as the Participant according to the subitem 1) of Item 9 of the order of the Minister of information and communications of the Republic of Kazakhstan of September 26, 2018 to No. 415 "About approval of Rules of activities of the international technological park "Astana Hub" (it is registered in the Register of state registration of regulatory legal acts at No. 17437).

Chapter 2. Procedure for establishment of compliance of the participant "Astana the Hub" to conditions of reduction of the corporate income tax for 100 percent on the income from rendering services in the sphere of informatization

3. Compliance of the participant "Astana the Hub" to conditions of reduction of the corporate income tax for 100 percent on the income from rendering services in the sphere of informatization (further - compliance to conditions) is established by autonomous cluster fund "Astana Hub" (further - Fund).

4. Compliance to conditions is established annually following the results of accounting tax period and performed on Internet resource of Fund.

5. For establishment of compliance to conditions, the Participant no later than February 1 of the year following the accounting period fills and Astana the Hub" sends to Fund by means of Internet resource the request for establishment of compliance of the participant "to conditions of reduction of the corporate income tax for 100 percent on the income from rendering services in the sphere of informatization (further - the request) in the form established by Fund with indication of the actual indicators according to the following data:

1) the number of workers of the participant "Astana the Hub", allowing to render services in the sphere of informatization, according to the income from which realization is applied reduction of the corporate income tax;

2) availability at workers of the participant "Astana the Hub" necessary for qualification and (or) working life, and (or) experience for rendering services in the sphere of informatization, according to the income from which realization is applied reduction of the corporate income tax;

3) the made expenses of the participant "Astana the Hub" on rendering services in the sphere of informatization, according to the income from which realization is applied reduction of the corporate income tax.

6. The following documents are attached to the request:

1) copies of agreements (contracts) for rendering services in the sphere of informatization;

2) data on employment contracts and confirmation of their registration;

3) documents of the worker confirmatory following data: surname, name, middle name (in case of its availability), position, qualification and (or) working life, and (or) work experience;

4) source accounting documents confirming the made expenses on rendering services in the sphere of informatization constituted according to requirements of the legislation of the Republic of Kazakhstan including agreements, acts of the performed works (the rendered services), accounts, the invoices, payment documents testimonial of the actual rendering services and their payment.

7. The fund within 25 (twenty five) calendar days performs the actual indicators specified by the Participant in the request and supported by the submitted documents for compliance to the indicators specified in the business plan.

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