Kazakhstan's new tax code will come into force on January 1, 2026. Tax calculations will be simplified for farmers, and a number of tax benefits will remain. This was announced by the Atameken Chamber of Entrepreneurs in the West Kazakhstan Region.
Changes to the tax system were explained to farmers in the region at a meeting of the Committee on Agro-Industrial Complex and Food Industry. According to Oksana Nigmetullina, a representative of the Department of State Revenue, the tax rate for agricultural producers, as a single regime, will be abolished. Benefits will remain, but will be set separately for each tax:
- Corporate income tax – a preferential rate of 3% (instead of calculating at 20% and deducting 70%);
- Social tax – a reduced rate of 1.8%;
- Property tax and transport tax – a 70% reduction, plus an exemption from transport tax on special equipment;
- VAT – starting in 2026, the rate will increase from 12% to 16%, but the exemption amount will increase from 70% to 80%.
"For peasant and farming households, an individual income tax of 0.5% of income, calculated independently by the farm, will be introduced instead of land tax, excluding taxes withheld at source," explained Oksana Nigmetullina.
She also noted that, according to expert estimates, a corporate income tax rate of 3% will be more beneficial for farmers than the previous option.
"For other types of taxes, the savings will remain the same. Increasing the VAT exemption to 80% is intended to provide additional support to agricultural producers in the context of an increase in the base tax rate," said Oksana Nigmetullina.
Overall, according to her, the new approach will make the tax system simpler and more transparent: instead of calculating the full rate and then subtracting 70%, reduced rates will be applied immediately. This will make tax calculations easier and automate the process.