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Kazakhstan: Changes to rules for monitoring cross-border transactions; additional deductions for R&D expenses

Changes to rules for monitoring cross-border transactions are effective January 27, 2025

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March 13, 2025

Amendments to the rules for monitoring transactions to align them with the amendments to the transfer pricing rules were introduced under an order dated December 30, 2024, and effective January 27, 2025. Under the amendments, all cross-border business transactions will now be monitored by the tax authorities, regardless of their inclusion in the approved list.

In addition, taxpayers are now allowed to deduct an additional 50% of research and development (R&D) expenses used on national territory for industrial property creation and intellectual property (IP) rights acquisition.


For more information, contact a KPMG tax professional in Kazakhstan:

Vyacheslav Sosnovskiy | vsosnovskiy@kpmg.kz

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