The following ones shall be exempt from paying state duty when:
1) filing a civil claim in a criminal case;
2) affixing an apostille to documents received for apostilling through diplomatic missions
and consular offices of the Republic of Kazakhstan;
3) issuance of duplicate certificates of registration of civil status acts - citizens who applied
through diplomatic missions and consular offices of the Republic of Kazakhstan;
4) issuance of passports and identity cards of citizens of the Republic of Kazakhstan, as well
as residence permits of foreign citizens in the Republic of Kazakhstan and certificates of
stateless persons:
Heroes of the Soviet Union, Heroes of Socialist Labor;
persons awarded the Order of Glory of three degrees and Order of Labor Glory of three
degrees, “Altyn Kyran”, “Otan”, awarded the titles “Halyk Kaharmany”, “Kazakhstannyn Enbek
Yeri”;
mothers of many children, awarded the title of "Mother Heroine", and awarded the pendants
"Altyn Alka", "Kumis Alka";
veterans of the Great Patriotic War, veterans entitled to benefits equal to veterans of the
Great Patriotic War, and veterans of military operations on the territory of other states, persons
awarded orders and medals of the former USSR for selfless labor and impeccable military
service in the rear during the Great Patriotic War, persons who worked (served) for at least six
months from June 22, 1941 to May 9, 1945 and were not awarded orders and medals of the
former USSR for selfless labor and impeccable military service in the rear during the Great
Patriotic War, persons with disabilities, as well as one of the parents of a person with a disability
from childhood, a child with a disability;
граждане, пострадавшие вследствие Чернобыльской катастрофы.
elderly people living in general medical and social institutions for the elderly and people
with disabilities, orphans and children left without parental care who are fully supported by the
state, living in orphanages and (or) boarding schools;
citizens affected by the Chernobyl disaster;
5) issuance of a state registration number plate for a vehicle, a trailer for a vehicle, or a
motor vehicle, with the exception of issuance of state registration number plates in high demand:
Heroes of the Soviet Union, Heroes of Socialist Labor, persons awarded the Order of Glory
of three degrees and the Order of Labor Glory of three degrees, “Altyn Kyran”, “Otan”, awarded
the titles of “Khalyk Kaharmany”, “Kazakstannyn Enbek Yeri”;
veterans of the Great Patriotic War, veterans entitled to benefits equal to veterans of the
Great Patriotic War, and veterans of military operations on the territory of other states, persons
awarded orders and medals of the former USSR for selfless labor and impeccable military
service in the rear during the Great Patriotic War, persons who worked (served) for at least six
months from June 22, 1941 to May 9, 1945 and were not awarded orders and medals of the
former USSR for selfless labor and impeccable military service in the rear during the Great
Patriotic War, persons with disabilities, as well as one of the parents of a person with a disability
from childhood, a child with a disability;
citizens affected by the Chernobyl disaster.

1. For administrative claims, claims, applications for special claim proceedings, applications
(complaints) in cases of special proceedings, applications for the issuance of a court order,
applications for the issuance of a duplicate writ of execution, applications for the issuance of
writs of execution for the compulsory execution of decisions of arbitration and foreign courts,
applications for the re-issuance of copies of judicial acts, writs of execution and other documents
filed with the court, the state duty shall be collected in the following amounts:
1) unless otherwise provided by this paragraph, for property claims:
for individuals - 1 percent of the amount of the claim, but not more than 10,000 MCI;
for legal entities - 3 percent of the amount of the claim, but not more than 20,000 MCI;
2) from complaints about illegal actions (inaction) and decisions of state bodies and their
officials that infringe on the rights of individuals - 0.3 MCI;
3) from complaints about illegal actions (inaction) and decisions of state bodies and their
officials that infringe on the rights of legal entities - 5 MCI;
4) from administrative claims to challenge notifications on inspection reports:
for individual entrepreneurs and peasant or farm households - 0.1 percent of the disputed
amount of taxes, customs duties and payments to the budget (including penalties) specified in the
notification, but not more than 500 MCI;
for legal entities - 1 percent of the disputed amount of taxes, customs duties and payments to
the budget (including penalties) specified in the notification, but not more than 20 thousand
MCI;
5) from claims for divorce - 0.3 MCI.
In cases of division of property during divorce, the duty shall be determined based on the
price of the claim in accordance with subparagraph 1) of this paragraph;
6) from claims for the division of property upon dissolution of marriage with persons
recognized in the established manner as missing or incapacitated due to mental illness or
dementia, or with persons sentenced to imprisonment for a term exceeding three years, in
accordance with subparagraph 1) of this paragraph;
7) from claims for modification or termination of a housing lease agreement, for extension of
the period for acceptance of an inheritance, for release of property from seizure and from other
non-property claims or claims not subject to assessment - 0.5 MCI;
8) from applications for special claim proceedings, applications (complaints) in cases of
special proceedings, administrative claims within the framework of the Administrative
Procedural Code of the Republic of Kazakhstan, with the exception of those specified in
subparagraphs 2), 3), 4), and 13) of this paragraph - 0.5 MCI;
9) for petitions to annul arbitration decisions - 50 percent of the amount of the state fee
charged when filing non-property claims in a court of the Republic of Kazakhstan, and for
property disputes - 50 percent of the amount of the state fee charged when filing a property claim
in a court of the Republic of Kazakhstan and calculated based on the amount disputed by the
applicant;
10) for applications for the issuance of a court order - 50 percent of the state payment rates
specified in subparagraph 1) of this paragraph;
11) for applications for the issuance of a duplicate writ of execution, applications for the
issuance of writs of execution for the compulsory execution of decisions of arbitration and
foreign courts - 5 MCI;
12) from applications for re-issuance of copies (duplicates) of court decisions, sentences,
rulings, other court orders, as well as copies of other documents from the case, issued by the
courts at the request of the parties and other persons participating in the case - 0.1 MCI for each
document, as well as 0.03 MCI for each page produced;
13) from applications for recognizing legal entities as bankrupt, applying the rehabilitation
procedure - 0.5 MCI;
14) from applications for the application of the procedure for restoring solvency or the
procedure for judicial bankruptcy - 0.3 MCI;
15) from claims by individuals for recovery in monetary terms of compensation for moral
damage caused by the dissemination of information defaming honor, dignity and business
reputation - 1 percent of the amount of the claim;
16) from claims by legal entities for recovery of damages caused by the dissemination of
information defaming a business reputation - 3 percent of the amount of the claim.
2. State duty shall be charged at a zero rate for applications submitted by citizens to the
Constitutional Court of the Republic of Kazakhstan.
3. For cassation appeals for review of judicial acts in cassation proceedings against
determinations on issues of annulment of arbitration decisions and issuance of writs of execution
for the compulsory execution of arbitration decisions and foreign courts, decisions and orders of
courts on non-property and property disputes, the state fee shall be charged in the amount of 50
percent of the corresponding rate of the state fee established by paragraph 1 of this article for the
subject of the appeal.
4. For claims containing both property and non-property claims, the state fee established for
property claims and for non-property claims shall be collected simultaneously.

1. The special tax regime for the self-employed may be applied by self-employed individuals
subject to the procedure and conditions for applying the special tax regime.
2. For the purposes of this Code, self-employed individuals shall mean individuals (who are
not sole proprietors) - citizens of the Republic of Kazakhstan, kandases, who meet the following
conditions:
1) engaged in one or more types of activities for which the special tax regime for the self-
employed is permitted.
The list of activities for which the special tax regime for the self-employed is permitted shall
be approved by the Government of the Republic of Kazakhstan;
2) not employing workers;
3) whose income for a calendar month does not exceed 300 times the monthly calculation
index in effect as of January 1 of the relevant financial year.

1. The main goal of the tax legislation of the Republic of Kazakhstan is to establish taxes
and payments to the budget, applicable in the territory of the Republic of Kazakhstan, as well as
the rights and obligations of the parties to tax legal relations to ensure the fulfillment of tax
obligations based on the principles of taxation.
2. The main objective of the tax legislation of the Republic of Kazakhstan is to establish a
legal framework for the calculation and payment of taxes and payments to the budget, fulfillment
of tax obligations.