Which companies are exempt from paying taxes?

Companies operating in the field of information technology and participating in Astana Hub are exempt from paying corporate tax of 20%, value-added tax of 12%, individual income tax of 10%, social tax of 9.5%, and other taxes.


All of these taxes can be waived if the IT company operates exclusively within the List of Priority Activities. The government provides support and incentives to companies developing IT products regardless of their industry. This means that tax incentives are intended for companies that work exclusively within the List of Priority Activities and implement information and communication technologies. However, if your company engages in activities outside of the priority areas, this is grounds for early exclusion from the Astana Hub international technology park, which will result in the loss of tax benefits.

Astana Hub has a Monitoring Service that ensures companies comply with the terms of the agreement and priority activities. To better understand, let's look at some cases.

During monitoring, Astana Hub staff discovered that one LLP was developing and supporting software products in the agricultural sector for Kazakhstan. However, the participant was also engaged in installing Kaspersky Anti-Virus, SONO, Taxpayer's Cabinet, WinSvrCAL 2019 SNGL OLP NL DvcCAL, which are outside the List of Priority Activities.

Another example is an LLP engaged in activities that do not correspond to the List or criteria of its own production, namely selling televisions, laptops, phones, GSM signal amplification equipment kits, sound and light alarms for fire alarm systems, switches, servers, and other equipment. These goods are not the participant's own production.

The next LLP declared a project to determine human health using mathematical processing of general blood analysis through a platform. During participation in Astana Hub, the participant provided medical services using the platform as stated in their business plan. However, in addition to the specified services, the participant also provided consulting medical services without using the platform.

Another participant declared activities related to the development, implementation, support, development, modification of computer, mobile, online games. No income was generated from this activity, but income was received from providing consulting marketing services.

The next organization earned income during its participation in the Technology Park from direct tutoring services for subjects that do not correspond to item 17 of the List and are not related to information and communication technologies.

The Astana Hub International Technology Park for IT startups offers a number of significant advantages that facilitate the creation and development of your project, operating on principles of voluntariness, legality, and transparency. This measure as a tax preference is government support that allows IT companies to reinvest saved funds in the development of their projects. The Monitoring Service monitors compliance with the agreement terms on an ongoing basis and shares the results of its work on the astanahub.com platform.

For questions regarding the work of the Monitoring Service, please call 2222. You can familiarize yourself with the List of Priority Activities at the following link: https://adilet.zan.kz/rus/docs/V1900018523 

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Очень полезная статья!

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