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Kazakhstan: Tax developments in response to COVID-19

General Information

This page offers an overview of tax developments being reported globally by KPMG member firms in response to the Novel Coronavirus (COVID-19).

The content will be updated regularly. However, due to the fast-moving pace of change, it may not always reflect the most current developments in a given jurisdiction. Please refer to the date of accuracy and refer to the relevant links, under additional information, for original source information.

Date accurate as of: 11 May 2020

All businesses/legal entities

  • Business owners are exempt from three types of taxes until 31 Dec 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 that used by farmers to produce agricultural products
    • Personal income tax for self-employed individuals that work under standard taxation scheme
  • The deadline for tax declaration submission is postponed to Q3 2020
  • The penalty accrual on unfulfilled tax obligations to be ceased until 15 Aug 2020
  • Tax deferrals: SMEs will be allowed to defer all types of taxes and other obligatory payments until 1 Jun 2020
  • For all EAEU Member States: import duties cancelled on goods necessary for livelihood until 30 Jun 2020, and for some types of medical devices and medicines zero duties will be valid until 30 Sep 2020 (the decision can be extended if necessary).

Customs/Import and Other Miscellaneous Taxes

  • A tax 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.
  • Oil refineries are exempt from excise tax on exported gasoline and diesel fuel until 31 December 2020.

Individual Income Tax

Self-employed individuals that work under standard taxation scheme are exempt until 31 December 2020 from individual (personal) income tax.

Additional Information