Kazakhstan: Changes to definitions, legal principles under new Tax Code

Including changes to definitions of royalty, interest, dividends, online platform, and related parties

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September 15, 2025

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

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