The Astana Hub Monitoring Office continues to explain the changes to the Tax Code that affect Astana Hub participants.
Article 741 of the Tax Code provides for a number of IT services whose income allows Astana Hub participants to reduce corporate income tax by 100%. This is available in addition to activities carried out under the List of Priority Activities.
Now is the right time to update your business plan and fill in item 5, "Expenses on IT services in accordance with the Corporate Income Tax Rules (indicate in tenge). Total expenses on IT services."
The Fund will compare your actual data with the planned indicators from your business plan when confirming eligibility.
* Item 5 of the business plan is filled in by participants who provide IT services. If your company has no such services, you do not need to fill in anything.
Which services qualify
- Services for research, analysis, design, adaptation and configuration of software.
- Technical support services.
- Software testing services.
- Software user training services.
Important: the benefit applies within the scope of a product you developed or a product you hold rights to.
Conditions for applying the benefit
- The contract for IT services does not contradict the legislation of the Republic of Kazakhstan.
- Employment contracts with employees are concluded in accordance with the Labor Code of the Republic of Kazakhstan.
- The number of employees is sufficient to provide the services whose income is subject to the benefit.
- The employees have the necessary qualifications and (or) work record, and (or) experience.
- The amount of expenses incurred corresponds to the amount actually required to provide the service.
The Astana Hub Autonomous Cluster Fund determines compliance with conditions 3, 4 and 5. Confirmation must be obtained annually following the reporting tax period.
How to get confirmation: step by step
Step 1. Update your business plan: from November 1 to December 1 of the reporting year.
The update window is already open. Before submitting an application, update the information on planned IT services in your business plan and fill in item 5, "Expenses on IT services in accordance with the Corporate Income Tax Rules (indicate in tenge). Total expenses on IT services." The Fund compares your actual indicators with the planned ones, so do not put the update off.
Step 2. Submit an application no later than February 1 of the year following the reporting year.
Application submission is not yet available on the portal; the functionality will be available soon.
The application will be submitted through the Astana Hub web portal using the IT services form. It states the actual indicators for the reporting period:
- the number of employees involved in providing IT services;
- information on the qualifications, work record and (or) experience of these employees;
- expenses related to earning income from these services.
Step 3. Attach the documents:
- contracts for IT services;
- documents confirming employment relations with the employees directly involved in providing the services;
- documents confirming the employees' qualifications, work record and (or) experience;
- primary accounting and other documents confirming the expenses actually incurred.
Step 4. Wait for the review.
- The Fund reviews the application within 25 calendar days of receipt.
- If the information is found to be incomplete or inaccurate, the Fund sends comments through the web portal. The review period is suspended until they are resolved, for no more than 5 working days.
- The participant must resolve the comments within 5 working days.
- The decision (granting eligibility or refusal) is sent through the Astana Hub web portal.
How the Fund assesses eligibility
Actual indicators are compared with those declared in the business plan on three criteria:
|
Indicator |
What is compared |
Weight |
|---|---|---|
|
Number of employees |
actual / planned |
25% |
|
Employees' work experience |
actual / planned |
25% |
|
Expenses on services |
actual / planned |
50% |
If the actual value exceeds the planned value, it is taken as 100%. Confirmation is issued if the overall shortfall coefficient against planned indicators does not exceed 50%.
Grounds for refusal:
- failure to meet the indicators set by the Rules and the business plan;
- failure to resolve the Fund's comments on time;
- submission of incomplete, inaccurate or contradictory information.
Review of the decision. A confirmation already issued may be reviewed within the calendar year if new circumstances or inaccurate information come to light, or if the Fund's control measures (desk and on-site checks, comparison with tax authority data) reveal non-compliance. In that case the information is sent to the tax authority, and the participant may need to adjust their tax liabilities. It is therefore important that all information submitted is complete and accurate.
Deadlines
The amendments took effect on January 1, 2026. Astana Hub expects the first applications by February 1, 2027 (for 2026). The business plan for 2026 must be updated from November 1 to December 1, 2026, that is, right now. Application submission on the portal will open shortly, and we will announce the launch separately.
Digitizing the business plan
Digitizing the business plan is required to update your data and to use the functions for extending participant status, changing priority activities and updating the business plan on astanahub.com.
- Log in to your account on astanahub.com using the company director's digital signature (EDS).
- Go to "My companies" → "Business plan."
- If your business plan is already digitized, click "Update business plan," then fill in item 5, "Expenses on IT services in accordance with the Corporate Income Tax Rules (indicate in tenge). Total expenses on IT services."
We recommend that all Astana Hub participants follow the official participants' Telegram channel: https://t.me/astanahubmembers.
The Astana Hub Monitoring Office continues to explain the changes to the Tax Code that affect Astana Hub participants.
Article 741 of the Tax Code provides for a number of IT services whose income allows Astana Hub participants to reduce corporate income tax by 100%. This is available in addition to activities carried out under the List of Priority Activities.
Now is the right time to update your business plan and fill in item 5, "Expenses on IT services in accordance with the Corporate Income Tax Rules (indicate in tenge). Total expenses on IT services."
The Fund will compare your actual data with the planned indicators from your business plan when confirming eligibility.
* Item 5 of the business plan is filled in by participants who provide IT services. If your company has no such services, you do not need to fill in anything.
Which services qualify
- Services for research, analysis, design, adaptation and configuration of software.
- Technical support services.
- Software testing services.
- Software user training services.
Important: the benefit applies within the scope of a product you developed or a product you hold rights to.
Conditions for applying the benefit
- The contract for IT services does not contradict the legislation of the Republic of Kazakhstan.
- Employment contracts with employees are concluded in accordance with the Labor Code of the Republic of Kazakhstan.
- The number of employees is sufficient to provide the services whose income is subject to the benefit.
- The employees have the necessary qualifications and (or) work record, and (or) experience.
- The amount of expenses incurred corresponds to the amount actually required to provide the service.
The Astana Hub Autonomous Cluster Fund determines compliance with conditions 3, 4 and 5. Confirmation must be obtained annually following the reporting tax period.
How to get confirmation: step by step
Step 1. Update your business plan: from November 1 to December 1 of the reporting year.
The update window is already open. Before submitting an application, update the information on planned IT services in your business plan and fill in item 5, "Expenses on IT services in accordance with the Corporate Income Tax Rules (indicate in tenge). Total expenses on IT services." The Fund compares your actual indicators with the planned ones, so do not put the update off.
Step 2. Submit an application no later than February 1 of the year following the reporting year.
Application submission is not yet available on the portal; the functionality will be available soon.
The application will be submitted through the Astana Hub web portal using the IT services form. It states the actual indicators for the reporting period:
- the number of employees involved in providing IT services;
- information on the qualifications, work record and (or) experience of these employees;
- expenses related to earning income from these services.
Step 3. Attach the documents:
- contracts for IT services;
- documents confirming employment relations with the employees directly involved in providing the services;
- documents confirming the employees' qualifications, work record and (or) experience;
- primary accounting and other documents confirming the expenses actually incurred.
Step 4. Wait for the review.
- The Fund reviews the application within 25 calendar days of receipt.
- If the information is found to be incomplete or inaccurate, the Fund sends comments through the web portal. The review period is suspended until they are resolved, for no more than 5 working days.
- The participant must resolve the comments within 5 working days.
- The decision (granting eligibility or refusal) is sent through the Astana Hub web portal.
How the Fund assesses eligibility
Actual indicators are compared with those declared in the business plan on three criteria:
|
Indicator |
What is compared |
Weight |
|---|---|---|
|
Number of employees |
actual / planned |
25% |
|
Employees' work experience |
actual / planned |
25% |
|
Expenses on services |
actual / planned |
50% |
If the actual value exceeds the planned value, it is taken as 100%. Confirmation is issued if the overall shortfall coefficient against planned indicators does not exceed 50%.
Grounds for refusal:
- failure to meet the indicators set by the Rules and the business plan;
- failure to resolve the Fund's comments on time;
- submission of incomplete, inaccurate or contradictory information.
Review of the decision. A confirmation already issued may be reviewed within the calendar year if new circumstances or inaccurate information come to light, or if the Fund's control measures (desk and on-site checks, comparison with tax authority data) reveal non-compliance. In that case the information is sent to the tax authority, and the participant may need to adjust their tax liabilities. It is therefore important that all information submitted is complete and accurate.
Deadlines
The amendments took effect on January 1, 2026. Astana Hub expects the first applications by February 1, 2027 (for 2026). The business plan for 2026 must be updated from November 1 to December 1, 2026, that is, right now. Application submission on the portal will open shortly, and we will announce the launch separately.
Digitizing the business plan
Digitizing the business plan is required to update your data and to use the functions for extending participant status, changing priority activities and updating the business plan on astanahub.com.
- Log in to your account on astanahub.com using the company director's digital signature (EDS).
- Go to "My companies" → "Business plan."
- If your business plan is already digitized, click "Update business plan," then fill in item 5, "Expenses on IT services in accordance with the Corporate Income Tax Rules (indicate in tenge). Total expenses on IT services."
We recommend that all Astana Hub participants follow the official participants' Telegram channel: https://t.me/astanahubmembers.
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