Coupons on bonds of Kazakhstani issuers and listed securities are exempt
Under article 430, subparagraphs 2 and 3, taxable income is reduced by interest on debt securities of Kazakhstani issuers and on securities on the official list of the Kazakhstan stock exchange. Government bonds are not named in the article directly.
What this changes in the calculation
Corporate bonds were 10 to 15%, become 0% for Kazakhstani issuers and listed securities (10 to 15% for foreign ones), from January 1, 2026; government bonds stay at 10 to 15% until direct confirmation.
- Source
- pavlodar.com
- Status
- verified
- Published