Kazakhstan: Changes to definitions, legal principles under new Tax Code
Including changes to definitions of royalty, interest, dividends, online platform, and related parties
The new Tax Code introduces changes to the following definitions:
- Parties to tax relations
- Criterion of effective place of management
- Terms related to tax debts
- Royalty
- Definitions of services
- Online platform
- Interest
- Dividends
- Related parties
- Organization operating in the social sphere
- “Astana Hub” participant (effective until January 1, 2029)
- Exchange rates
The new Tax Code introduces changes to the following tax-related legal principles:
- Timing for amendments to the Tax Code
- Principle of transparency
- Principle of good faith
- Tax incentives
- Methodological Council on Taxation
Read a September 2025 report prepared by the KPMG member firm in Kazakhstan