- The new Tax Code, effective January 1, 2026, introduces differentiated corporate income tax rates. The base rate remains at 20%, but banks and gambling sectors will have a 25% rate, financial leasing and social sectors a 10% rate, and agricultural producers a 3% rate. Bank commissions will be subject to VAT, but the transfers themselves will not be taxed.
Source: uchet.kz
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
