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The Head of the Republic of Kazakhstan signed the Law "On amendments and additions to the legislative acts on labour law regulations".

This Client Update covers the key amendments to the laws of the Republic of Kazakhstan ('RK') and various legal developments introduced in June 2017.

This Client Update covers the key amendments to the laws of the Republic of Kazakhstan ("RK") and various legal developments introduced in November and December 2016, and January 2017.

Kazakhstan's 2026 tax reform, initially intended to address budget deficits through measured revenue increases, has evolved into a comprehensive overhaul that significantly expands the tax and compliance burden on businesses. The reform introduces restrictions on expense deductions for payments to simplified-regime taxpayers, potentially raising effective corporate tax rates far beyond the statutory 20% rate, despite warnings from local experts about the risks of sudden tax increases.