{"id":52396,"date":"2026-07-15T07:43:18","date_gmt":"2026-07-15T04:43:18","guid":{"rendered":"https:\/\/kz.f-chain.com\/?p=52396"},"modified":"2026-07-15T08:03:52","modified_gmt":"2026-07-15T05:03:52","slug":"tax-code-amendments-kazakhstan","status":"publish","type":"post","link":"https:\/\/kz.f-chain.com\/en\/feautured-post\/tax-code-amendments-kazakhstan\/","title":{"rendered":"Amendments to the Tax Code: New Initiatives and Tax Incentives"},"content":{"rendered":"

Amendments to the Tax Code: New Initiatives and Tax Incentives<\/strong><\/h2>\n

Kazakhstan continues to improve its tax legislation. A new package of amendments to the Tax Code has been proposed, introducing initiatives aimed at developing the digital assets market, expanding support measures for investors, and improving tax administration. The proposed initiatives were developed within the framework of the Project Office, working groups, and in accordance with the instructions of the President of the Republic of Kazakhstan, the Government, and the Prime Minister. To date, the package includes 45 proposed amendments, the key provisions of which have already been reflected in the Regulatory Policy Advisory Document published by the Ministry of National Economy.<\/p>\n

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Exemption of Individuals from Personal Income Tax on Digital Asset Transactions<\/strong><\/h3>\n

One of the most significant proposals is the introduction of a temporary tax incentive for individuals conducting transactions involving digital assets through licensed Kazakhstan-based digital asset service providers.<\/p>\n

It is proposed to exempt such income from Personal Income Tax (PIT) for the period from January 1, 2026, to December 31, 2028. According to the proposal, this measure is expected to:<\/p>\n

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  1. encourage the use of officially licensed Kazakhstan digital asset platforms;<\/li>\n
  2. increase the transparency of digital asset transactions;<\/li>\n
  3. create more favorable conditions for the development of the digital economy;<\/li>\n
  4. reduce the volume of transactions conducted in the informal sector.<\/li>\n<\/ol>\n

    \u00a0<\/strong><\/p>\n

    Additional Measures to Support Investors<\/strong><\/h3>\n

    A separate group of amendments is aimed at improving Kazakhstan’s investment climate. Specifically, it is proposed to:<\/p>\n