Starting January 1, 2026, Kazakhstani companies operating under the generally established tax regime will lose the right to deduct expenses on goods, works, and services purchased from taxpayers using the special tax regime based on a simplified declaration when calculating corporate income tax (CIT), reports infohub.kz.
This restriction is enshrined in the new edition of the Tax Code, which came into force at the beginning of 2026. Article 286, "Expenses Not Subject to Deduction," explicitly states that costs related to transactions with simplified taxpayers are not deductible. Thus, if a company on the general regime purchases goods, works, or services from a counterparty using a simplified declaration, the corresponding amount cannot reduce the tax base when calculating CIT.
The State Revenue Department for Akmola Region explained how tax authorities will identify such transactions. To this end, they plan to cross-check data from tax reports, information from other government bodies, and data from other sources. If discrepancies are found, the taxpayer may be sent a notification.
Additionally, information about counterparties and the structure of expenses will be considered when assessing tax risks. Documents and actual circumstances of specific transactions may be examined during tax audits, taking into account their type, subject, and established procedures.
The department noted that the ban is introduced to prevent abuses where the special tax regime is used to minimize tax liabilities by artificially inflating expenses, creating supply chains, or engaging in fictitious transactions.
Earlier, Kursiv reported that by September 15, some Kazakhstanis must submit a declaration of income and assets in form 270.00 for 2025. In particular, it is necessary to reflect major purchases exceeding 78.64 million tenge, foreign property and accounts, digital assets, and also check documents for tax deductions for treatment, education, mortgage interest, and voluntary pension contributions.