License fee rates Printable version
Last update: 22.07.2025Amounts of the levy shall be assessed in accordance with the established rates and they shall be paid to the budget in the place of location of the payer of the levy prior to submission of appropriate documents to the licenser.
The paid amounts of the levy shall not be refunded, with the exception of the cases where the persons who paid the levy refuse to obtain a license prior to the submission of the relevant documents to the licensor.
In this respect, the refund or offset of the fee amounts paid to the budget is made by the tax authority at the place of payment in accordance with the procedure established by Articles 102--108 of the Tax Code on the tax payer's application after submission of a document issued by the licensor, confirming the failure of the specified person to obtain documents for obtaining a license.
License due is paid at any bank department for the address of Tax committee at the place of legal entity registration or individual entrepreneur with the indication of CTB (code of tax body), with the indication of CBC (code if budget classification) - 105402 и PPC (payment purpose code) - 911 (Accrued (calculated) or other liabilities to the budget).
License fee rates for the right to perform certain types of activities (fee for issuance of license to perform certain types of activities) are as follows:
Types of licensed activities |
Collection rates (MCI) |
License fee rates for the right to engage in certain types of activities: |
|
Operation of mining and chemical industries |
10 |
Purchase of electric energy for energy supply purposes |
10 |
Execution of works relating to the life cycle stages of nuclear energy facilities |
100 |
Handling of nuclear materials |
50 |
Handling of radioactive substances, devices and installations containing radioactive substances |
10 |
Handling of devices and installations generating ionizing radiation |
5 |
Provision of services in the field of atomic energy use |
5 |
Radioactive waste management |
50 |
Transportation of nuclear materials, radioactive substances, radioisotope sources of ionizing radiation and radioactive waste within the territory of the Republic of Kazakhstan, including transit |
50 |
Activities in the territories contaminated as a result of nuclear tests, including former nuclear test sites |
10 |
Production, processing, acquisition, storage, sale, use and destruction of poisons |
10 |
Production (formulation) of pesticides, sale of pesticides, application of pesticides by aerosol and fumigation methods |
10 |
Irregular transportation of passengers by buses and minibuses in intercity, interregional, interdistrict (intercity intra-regional) and international traffic, as well as regular transportation of passengers by buses and minibuses in international traffic |
3 |
Freight transportation activities by rail |
6 |
Activities related to turnover of narcotic substances, psychotropic substances and precursors |
20 |
Development and implementation (including other transfer) of cryptographic information protection tools |
9 |
Development, production, repair and sale of special technical equipment intended for search and investigative activities |
20 |
Provision of services for the identification of technical channels of information leakage and special technical means intended for search and investigative activities |
20 |
Issuance of a statement (authorization document) for the import into the customs territory of the Eurasian Economic Union and the export from the customs territory of the Eurasian Economic Union of special technical means intended for the covert information gathering |
0 |
Issuance of a statement (authorization document) for the import into the customs territory of the Eurasian Economic Union and export from the customs territory of the Eurasian Economic Union of encryption (cryptographic) means |
0 |
Conducting a technical study on the classification of goods as cryptographic information protection devices and special technical means intended for conducting search and investigative activities |
0 |
Registration of notifications on the characteristics of goods (products) containing encryption (cryptographic) means |
0 |
Development, production, repair, purchase and sale of ammunition, weapons and military equipment, spare parts, components and devices for them, as well as special materials and equipment for their production, including installation, commissioning, modernization, installation, use, storage, repair and maintenance |
22 |
Development, production, acquisition, sale, storage of explosive and pyrotechnic (except for civilian) substances and products containing them |
22 |
Elimination (destruction, disposal, burial) and recycling of released ammunition, weapons, military equipment, and special equipment |
22 |
Development, production, repair, trade, collecting, and display of civilian and service weapons and ammunition |
10 |
Development, production, trade, and use of civil pyrotechnic substances and products with their use |
10 |
Activities related to the use of outer space |
186 |
Provision of communication services |
6 |
Educational activities |
10 |
Activities related to the distribution of television and radio channels |
6 |
Medical activities |
10 |
Pharmaceutical activities |
10 |
Legal practice |
6 |
Notary activities |
6 |
Execution of enforcement documents |
6 |
Auditing activities |
10 |
Performance of works and services in the field of environmental protection |
50 |
Implementation of security activities by legal entities |
6 |
Tour operator activities |
10 |
Activities in the field of veterinary medicine |
6 |
Forensic expert activities |
6 |
Conducting scientific and restoration works on historical and cultural monuments and (or) archaeological works |
10 |
Banking operations performed by *: |
|
second–tier banks, branches of non-resident banks of the Republic of Kazakhstan |
800 |
organizations performing certain types of banking operations |
400 |
Operations of banks and branches of non–resident banks of the Republic of Kazakhstan in carrying out professional activities in the securities market |
800 |
Other operations carried out by banks, branches of non–resident banks of the Republic of Kazakhstan |
800 |
Microfinance activities |
30 |
Transactions of legal entities operating exclusively through exchange offices based on the license of the National Bank of the Republic of Kazakhstan for exchange operations with foreign currency in cash |
40 |
Life insurance activities** |
500 |
General insurance activities** |
500 |
Reinsurance activities as an exceptional type of activity |
500 |
Reinsurance activities |
200 |
Insurance broker activities |
300 |
Actuarial activities |
10 |
Brokerage activities |
30 |
Dealer activities |
30 |
Investment portfolio management activities |
30 |
Custodial activities |
30 |
Transfer agent activities |
10 |
Activities related to the organization of trading in securities and other financial instruments |
10 |
Clearing activities on transactions with financial instruments |
40 |
Exploration activities |
10 |
Construction and installation works |
10 |
Project activities |
10 |
Activities related to the construction of residential buildings by attracting money from shareholders |
10 |
Production of the National Flag of the Republic of Kazakhstan and the State Emblem of the Republic of Kazakhstan |
10 |
Production of ethyl alcohol |
3,000 |
Production of alcoholic beverages, except brewing products |
3,000 |
Production of brewing products |
2,000 |
Storage and wholesale of alcoholic beverages, except for the storage and wholesale of alcoholic beverages in the territory of its production, for each object of activity |
200 |
Storage and retail sale of alcoholic beverages, except for the storage and retail sale of alcoholic beverages on the territory of its production, for each object of activity for entities engaged in activities: |
|
in the capital, cities of republican and regional significance |
100 |
in cities of regional significance and townships |
70 |
in rural settlements |
30 |
Production of tobacco products |
500 |
Export and import of goods |
10 |
Export and import of products subject to export control |
10 |
Provision of warehousing services with the issuance of grain receipts |
10 |
Gambling business activities: |
|
for casinos and slot machine halls |
3 845 |
for the totalizators and bookmakers |
640 |
Activities in the field of commodity exchanges: |
|
for the commodity exchange |
10 |
Provision of disinfection, disinsection, and deratization services in the field of healthcare |
10 |
I subtype: carrying out digital mining activities by a digital miner who has a digital mining data center on the right of ownership or other legal grounds |
2,000 |
II subtype: carrying out digital mining activities by a digital miner who does not have a digital mining data center on the right of ownership or other legal grounds and carries out digital mining using a hardware and software complex for digital mining owned on the right of ownership and located in the digital mining data center |
5 |
Fee rates for the issuance of a duplicate license: |
|
for all types of activities, except those specified in paragraphs 1.51 to 1.53.1, 1.55 to 1.59, and 1.79 to 1.80 |
10% of the corresponding rate set out in paragraph 1 of this table |
for the types of activities specified in paragraphs 1.51. – 1.53.1., 1.55. – 1.59. |
10% of the corresponding rate set out in paragraph 1 of this table |
for the types of activities specified in paragraphs 1.79. – 1.80. |
1 |
License renewal rates: |
|
for all types of licenses, except for the renewal of licenses for the export and import of goods, as well as for the export and import of products subject to export control |
10% of the corresponding rate set out in paragraph 1 of this table |
for the renewal of licenses for the export and import of goods, as well as for the export and import of products subject to export control |
1 |