Advance Corporate Income Tax Payments in 2026 - FCHAIN

Advance Corporate Income Tax Payments in 2026

As of January 1, 2026, amendments related to the payment of advance corporate income tax (CIT) payments have come into force in Kazakhstan under the new Tax Code of the Republic of Kazakhstan (Article 348). Payers of advance CIT payments are legal entities whose aggregate annual income (AAI), taking into account adjustments for the tax period preceding the previous tax period, exceeds 600,000 MCI. However, there are exceptions where the obligation to pay advance payments does not arise.

 

1. Taxpayers with Low Income

Companies are not considered payers of advance CIT payments if:

• Their aggregate annual income, taking into account adjustments for the relevant period, does not exceed 600,000 MCI (KZT 2,595,000,000 in 2026).

This means that small and medium-sized businesses with relatively low-income levels are exempt from paying advance CIT payments.

 

2. Newly Established Taxpayers

Taxpayers that have been newly registered:

• Do not pay advance CIT payments during the tax period in which state (registration) registration was carried out.
• Are also exempt during the subsequent tax period following registration.

 

3. Newly Registered Non-Residents

Legal entities–non-residents newly registered with the tax authorities, operating in the Republic of Kazakhstan through a permanent establishment without opening a structural subdivision of the legal entity:

• Are exempt from advance CIT payments during the tax period of registration and the subsequent tax period.

 

4. Non-Profit Organizations (NPOs)

Certain non-profit organizations applying the provisions of subparagraph 1 of Article 329 and Article 330 of the Tax Code:

• Are exempt from the obligation to calculate and pay advance CIT payments.

 

5. Organizations of Persons with Disabilities

Organizations established in accordance with Article 331 of the Tax Code (organizations of persons with disabilities):

• Are not payers of advance CIT payments.

 

6. Special Categories of Legal Entities

The following organizations are also exempt from advance CIT payments:

• An organization specializing in improving the quality of loan portfolios of second-tier banks, whose sole shareholder is the Government of the Republic of Kazakhstan.
• Bodies of the Centre and organizations of the AIFC in accordance with the Constitutional Law of the Republic of Kazakhstan “On the Astana International Financial Centre”.
• Subsoil users developing onshore gas projects in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use and applying the special taxation regime provided for in Chapter 83 of the Tax Code.

 

Why This Matters for Business

Understanding whether your company falls under the category of non-payers of advance CIT payments is not only an opportunity to optimize the tax burden, but also a key element of proper financial planning and budgeting for 2026.

 

How FChain Can Help

FChain is your reliable partner in tax support for businesses in Kazakhstan. We help to:

• Determine whether your company is required to pay advance CIT payments in 2026.
• Correctly calculate and prepare all necessary tax reports and calculations.
• Minimize the risks of penalties due to calculation errors or late payments.
• Optimize the tax burden in accordance with the current Tax Code and the practice of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

With FChain, you can be confident that your tax obligations are fulfilled accurately, on time, and in full compliance with the law.

 For professional support, please contact us at almaty@f-chain.com or via WhatsApp at +7 771 214 1820

Rules for Writing Off Penalties and Fines for Businesses

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

January 26, 2026