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What Has Changed
According to the updated Article 238 of the Tax Code of the Republic of Kazakhstan, the list of economic benefits not recognized as income for corporate income tax (CIT) purposes now includes:
- the value of property received as a contribution to the authorized capital;
- additional contributions of participants to the property of a legal entity.
How It Was Before
Previously, additional contributions from participants (not related to increasing the authorized capital) were qualified as gratuitously received property. Under the previous version of Article 238 of the Tax Code of the Republic of Kazakhstan, such amounts were included in the company's total annual income and subject to CIT. This created an additional tax burden on businesses, especially in situations where owners invested funds in the company's development.
Why This Matters for Your Business
The 2026 changes remove this tax barrier. Companies can now receive funding from participants without the risk of additional tax assessments. This is particularly relevant for:
Despite this relief, it is important to properly document such transactions to avoid questions from tax authorities. It is recommended to:
Acsour support businesses in Kazakhstan on all tax and accounting matters. Our experts will:
Contact us — we will audit your situation and help structure your accounting to leverage these new opportunities without risks.
- startups and developing companies that need regular infusions from owners;
- holding structures where the movement of funds between participants and companies is common practice;
- situations requiring recapitalization without complex procedures for increasing authorized capital.
Despite this relief, it is important to properly document such transactions to avoid questions from tax authorities. It is recommended to:
- clearly record participants' decisions on making additional contributions;
- maintain separate accounting for such receipts;
- seek professional advice when necessary to avoid errors in payment qualification.
Acsour support businesses in Kazakhstan on all tax and accounting matters. Our experts will:
- review how the new rules apply to your specific situation;
- help you properly document participant decisions and primary records;
- advise on accounting treatment and reporting of these transactions;
- ensure the tax safety of your operations with owners.
Contact us — we will audit your situation and help structure your accounting to leverage these new opportunities without risks.