Kazakhstan: Tax measures in new environmental law

The new environmental legislation focuses on major polluters.

The new environmental legislation focuses on major polluters.

The new environmental law—effective 1 July 2021—introduces measures related to the tax law.

One principle of the new environmental legislation is the concept that the “polluter pays.” Instead of regulating all environmental users, the new environmental legislation focuses on major polluters.

  • Polluters significantly affecting the environmental are included in the first category.
  • The second, third, and fourth categories include entities with moderate, minor, and minimal environmental impacts, respectively.

Polluters in the first, second and third categories are subject to “environmental payments,” while those in the fourth category are generally excluded from the taxation because of the perceived insignificant impact on the environment.

The taxable base for the first and second categories is limited by emission thresholds established under an environmental permit. For the third category, the tax base is limited by the declared amount of emissions.

For more information, contact KPMG’s Global Head of International Tax:

Rodney Lawrence | +1 (312) 665 5137 | rlawrence@kpmg.com


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