According to subparagraph 3–1) of paragraph 2 of Article 644 of the Tax Code, when legal entity - Astana Hub participant purchases from a non-resident consulting, marketing, engineering services, services in the field of information security, works on the creation of data processing centers, including under civil law contracts, such income of a non-resident is exempt from income tax, which is assessed at the source of payment.

Thus, when Astana Hub participants conclude agreements with non-resident legal entities and non-resident individuals for the above services, works, such non-resident income is exempt from income tax assessed at the source of payment.


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