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Kazakhstan: Payroll tax exemption, other tax relief measures (COVID-19)

Kazakhstan: Payroll tax exemption, tax relief measures

An exemption from payroll taxes is provided for certain taxpayers as a relief measure in response to the coronavirus (COVID-19) pandemic.

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This tax relief is available for a six-month period, 1 April 2020 to 1 October 2020. Taxpayers being allowed this relief generally include “the most affected sectors” such as catering, some trade spheres, transportation, advisory services, IT sector, hotel business, and tourism.

Business owners are exempt from three types of taxes until 31 December 2020:

  • Property tax for legal entities and self-employed individuals that operate in large shopping centers, shopping and entertainment malls, cinemas, theatres, exhibitions, sport centers, and sport and recreation complexes
  • Land tax on agricultural lands used by farmers to produce agricultural products
  • Individual (personal) income tax for self-employed individuals that work under standard taxation scheme

Another relief measure provides for “nil” customs duties for export of oil products (including gasoline, diesel fuel, jet fuel, liquefied gas, etc.) from 1 April to 31 December 2020.

Read an April 2020 report prepared by KPMG International

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