Taxes and the State Tax Service
Taxes in the ISEZ are set by the Tax Code of 2009 and collected by the State Tax Service of the Ministry of Economy through the district tax inspectorates. Royalties and export duties on oil, antimony and electricity are not collected by the Service: they are deducted from export proceeds held in escrow, under the Irad Foreign Trade Escrow Authority.
Head of the State Tax Service: Nadezhda Kovalenko (since 2017).
Main taxes
| Tax | Rate | Base | Payment and returns |
|---|---|---|---|
| Profit tax | 15% | Profit of companies and partnerships | Quarterly advance by the 25th of the month after the quarter; annual return by 31 March |
| Personal income tax | 10% | Wages, withheld by the employer; other income declared by the person | Withheld tax by the 15th of the following month; personal return by 31 March |
| Sales tax | 12% | Most retail sales and services (there is no VAT) | Monthly by the 20th of the following month |
| Pension contributions | 15% + 2% | Employer 15%, employee 2%, to the State Pension Fund | With the wages, by the 15th of the following month |
| Property tax (individuals) | 0.2–0.5% | Houses, flats and cars, by the valuation of the Technical Inventory Bureau | Return TS-14 by 1 May; payment by 1 October |
| Patent (small traders) | fixed | Bazaar stalls, kiosks, home crafts and taxi drivers, instead of income and sales tax | Monthly in advance, at the bazaar office or the inspectorate |
Coming deadlines
- Income tax withheld and pension contributions for October
- Sales tax for October
- Income tax withheld and pension contributions for November
- Sales tax for November (the 20th falls on a Sunday)
- Profit tax advance for the fourth quarter of 2026
- Annual returns for 2026: profit tax and personal income tax
- Property tax returns (form TS-14)
When the last day falls on a Saturday, Sunday or public holiday, the deadline moves to the next working day. Late payment carries a penalty of 0.1% a day.
District tax inspectorates
Each district administration building has a tax inspectorate; in Talas it is in the Government House annex, rooms 40 to 48 (+996-39-2-21-40-40). Monday to Friday, 9:00 to 17:00, lunch 12:30 to 13:30. In March and April the Talas and Nurzhan inspectorates also open on Saturdays from 9:00 to 13:00.