Law of the Republic of Kazakhstan No. 308-VIII of June 11, 2026

On Amendments to the Tax Code of the Republic of Kazakhstan

Source and status. Direct editorial English translation from the Russian text hosted by the Adilet Legal Information System. The Law was adopted on June 11, 2026 and entered into force on July 1, 2026. The Kazakh text remains legally controlling. This supplement must be read together with the source-preserving Adilet English translation of the Tax Code; it does not alter or relabel that government-database translation.

Article 1

The following amendments are made to the Tax Code of the Republic of Kazakhstan of July 18, 2025:

Throughout the text, every grammatical form of “foreigner” is replaced by the corresponding grammatical form of “foreign citizen.”
Throughout the Russian text, the Russian-language spelling of the currency name “tenge” is replaced by its Kazakh-language spelling. This orthographic amendment does not change the established English name of the currency, “tenge.”
Throughout the text, references that list an oblast, a city of republican significance, and the capital are reordered, in each corresponding grammatical form, so that the capital appears first, followed by the oblast and the city of republican significance.
Throughout the text, references that list cities of republican significance and the capital are reordered, in each corresponding grammatical form, so that the capital appears first, followed by the cities of republican significance.
In part one of paragraph 3 of Article 23, “legislative acts” is replaced by “laws.”
In the tenth textual paragraph of subparagraph 17 of paragraph 2 of Article 55, “Parliament” is replaced by “Kurultai.”
In subparagraph 2 of part five of paragraph 9 of Article 56, “Parliament” is replaced by “Kurultai.”
In the first textual paragraph of part three of subparagraph 3 of paragraph 3 of Article 332, “legislative acts” is replaced by “laws.”
In the first textual paragraph of part two of paragraph 3 of Article 335, “legislative acts” is replaced by “laws.”
In the first textual paragraph of subparagraph 11 of Article 370, “Parliament” is replaced by “Kurultai.”
In subparagraph 1 of paragraph 1 of Article 664, the words “appeals by citizens to the Constitutional Court of the Republic of Kazakhstan,” are deleted.
In Article 665:

the words “in the Constitutional Court of the Republic of Kazakhstan and” are deleted from the heading;

paragraph 2 is deleted.

In Article 668:

the words “in the Constitutional Court of the Republic of Kazakhstan and” are deleted from the heading;

in subparagraph 9 of part one, “in a republican referendum” is replaced by “in a nationwide referendum”;

part three is deleted.

In the fifth textual paragraph of subparagraph 1 and the third textual paragraph of subparagraph 2 of Article 670, “Parliament of the Republic of Kazakhstan” is replaced by “Kurultai of the Republic of Kazakhstan and the People's Council of Kazakhstan.”
The second textual paragraph of subparagraph 1 of paragraph 1 of Article 672 is deleted.
In Article 677:

in the third textual paragraph of subparagraph 4, “Parliament” is replaced by “Kurultai”;

in the fourth textual paragraph of subparagraph 5 and the fourth textual paragraph of subparagraph 6, “Parliament of the Republic of Kazakhstan” is replaced by “Kurultai of the Republic of Kazakhstan and the People's Council of Kazakhstan.”

Article 2

This Law enters into force on July 1, 2026.

President of the Republic of Kazakhstan
K. Tokayev

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