For resident employees (under an employment contract) of the participants of the "Astana Hub" International Technological Park, exemption from individual income tax is provided in accordance with subparagraph 50 of paragraph 1 of Article 341 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (hereinafter - the Tax Code).

Non-resident employees under an employment contract are not exempt from individual income tax, since paragraph 3 of Article 655 of Chapter 74 defines the procedure for calculating, withholding, and transferring individual income tax on income subject to taxation at the source of payment, where an adjustment according to Article 341 of the Tax Code is not provided.

At the same time, it should be noted that according to paragraph 1 of Article 217 of the Tax Code, a resident of the Republic of Kazakhstan for the purposes of the Tax Code is recognized as:

- permanently residing in the Republic of Kazakhstan;

- non-permanently residing in the Republic of Kazakhstan, but whose center of vital interests is located in the Republic of Kazakhstan;

Unless otherwise provided by paragraph 2-1 of Article 217 of the Tax Code, an individual is recognized as permanently residing in the Republic of Kazakhstan for the current tax period if he is in the Republic of Kazakhstan for at least one hundred and eighty-three calendar days (including days of arrival and departure) in any consecutive twelve-month period ending in the current tax period.

Thus, the exemption from payment of individual income tax is applicable only to the income of an individual resident of an employee (under an employment contract) of the Astana Hub participant.