Amendments to the Tax Code of Kazakhstan entered into force on 1 July 2026

On 11 June 2026, President of Kazakhstan Kassym-Jomart Tokayev signed Law No. 308-VIII ZRK “On Amendments to the Tax Code of the Republic of Kazakhstan”, aimed at bringing the Tax Code into compliance with the Constitution of Kazakhstan adopted at the republican referendum on 15 March 2026.

The Law entered into force on 1 July 2026. The text of the Law has been published in the “Kazakhstanskaya Pravda” newspaper.

The key amendments are of a legal and technical nature, in particular:

1. throughout the text of the Tax Code, the words “foreigner”, “tenge”, “legislative acts”, “Parliament”, “in a republican referendum” have been replaced with “foreign citizen”, “теңге” (in Kazakh), “laws”, “Kurultai”, “in a nationwide referendum” respectively (taking into account the grammatical declensions of the respective words);
2. the order of listing of regions, cities of the republican significance, and the capital has been aligned with their hierarchy;
3. certain provisions of the Tax Code have been supplemented with a reference to the Kazakhstan People's Council.

In addition, the state duty for citizens’ appeals to the Constitutional Court of Kazakhstan has been abolished.