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License fee rates Printable version

Last update: 22.07.2025

Amounts 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

 

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