State duty rates

Fixed percentage rates of state duty are calculated on the basis of the monthly calculation index established by a legislative act of the Republic of Kazakhstan on the day the state duty is paid, unless otherwise established by the Tax Code.

State duty rates in courts

State duty is levied in the following amounts on statements of claim filed with a court, on applications (complaints) in special proceedings, on appeals, on applications for a court order and for joining an appeal, as well as for the issuance by a court of copies (duplicates) of documents:

• on statements of claim of a property nature:

  • for individuals - 1% of the claim amount;

  • for legal entities - 3% of the claim amount;

• on complaints against unlawful actions of state bodies and their officials infringing the rights of individuals - 30%;

• on complaints against unlawful actions of state bodies and their officials infringing the rights of legal entities - 500%;

• on statements of claim challenging notices issued on tax audit reports:

  • for individual entrepreneurs and peasant (farm) holdings - 0.1% of the disputed amount of taxes and other mandatory payments to the budget (including penalties) specified in the notice;

  • for legal entities - 1% of the disputed amount of taxes and other mandatory payments to the budget (including penalties) specified in the notice;

• on statements of claim for divorce - 30%.

Where property is divided upon divorce, the duty is determined from the value of the claim in accordance with this subparagraph 1).

• on statements of claim for the division of property upon divorce from persons declared, in the established manner, missing or legally incapable due to mental illness or dementia, or from persons sentenced to imprisonment for a term exceeding three years;

• on statements of claim to amend or terminate a residential lease agreement, to extend the period for accepting an inheritance, to release property from seizure, and on other statements of claim of a non-property nature or not subject to valuation - 50%;

• on applications (complaints) in special proceedings - 50%;

• on petitions to set aside decisions of arbitration tribunals and arbitral awards:

  • for individuals - 1% of the claim amount;

  • for legal entities - 3% of the claim amount;

• on appeals against court decisions - 50% of the state duty levied when filing a statement of claim of a non-property nature, and in property disputes - of the state duty calculated on the basis of the amount disputed by the applicant;

• on applications for a court order – 50% of the state duty rates specified in this subparagraph 1);

• on private complaints against a court ruling on the issuance of a duplicate writ of execution, as well as for the issuance of writs of execution under decisions of arbitration tribunals, foreign courts and arbitral bodies - 500%;

• for the repeated issuance of copies (duplicates) of court decisions, sentences, rulings and other court orders, as well as copies of other documents from the case file issued by courts at the request of the parties and other persons participating in the case - 10% per document and, in addition, 3% per page produced;

• on applications to declare legal entities bankrupt - 500%.

For statements of claim containing both property and non-property claims, the state duty established for statements of claim of a property nature and for statements of claim of a non-property nature is levied simultaneously.

State duty rates for notarial acts and for the issuance of notarized copies of documents

• for certifying contracts for the alienation of immovable property (land plots, residential houses, apartments, dachas, garages, structures and other immovable property) in urban areas:

  • if one of the parties is a legal entity - 1000%;

  • valued at up to 30 MCI:

  • to children, spouse, parents, siblings, grandchildren - 100%;

  • to other persons - 300%;

  • valued at over 30 MCI:

  • to children, spouse, parents, siblings, grandchildren - 500%;

  • to other persons - 700%;

  • if the transaction is made to acquire immovable property with funds obtained under a mortgage housing loan - 200%;

• for certifying contracts for the alienation of immovable property (land plots, residential houses, apartments, dachas, garages, structures and other immovable property) in rural areas:

  • if one of the parties is a legal entity - 100%;

  • to children, spouse, parents, siblings, grandchildren - 50%;

  • to other persons - 70%;

• for certifying contracts for the alienation of motor vehicles:

  • if one of the parties is a legal entity - 700%;

  • to children, spouse, parents, siblings, grandchildren - 200%;

  • to other persons - 500%;

• for certifying lease, loan (except mortgage housing loan agreements), earnest money, leasing and work contracts, marriage contracts, agreements on the division of jointly owned property and of inherited property, alimony agreements and founding agreements - 500%;

• for certifying mortgage housing loan agreements - 200%;

• for certifying wills - 100%;

• for issuing certificates of inheritance - 100% for each certificate issued;

• for issuing a certificate of ownership of a share in the common property of spouses and other persons holding property in joint ownership - 100%; 

• for certifying powers of attorney to use and dispose of property - 50%;

• for certifying powers of attorney to use and drive motor vehicles without the right of sale - 100%;

• for certifying powers of attorney for the sale, donation or exchange of motor vehicles - 200%;

• for certifying other powers of attorney:

  • for individuals - 10%;

  • for legal entities - 50%;

• for taking measures to protect inherited property - 100%;

• for making a maritime protest - 50%;

• for attesting the accuracy of copies of documents and extracts from documents (per page):

  • for individuals - 5%;

  • for legal entities - 10%;

• for attesting the authenticity of signatures on documents and the accuracy of translations of documents from one language into another (per document):

  • for individuals - 3%;

  • for legal entities - 10%;

• for transmitting applications of individuals and legal entities to other individuals and legal entities - 20%;

• for issuing notarized copies of documents - 20%;

• for issuing a duplicate - 100%;

• for attesting the authenticity of signatures when opening bank accounts (per document):

  • for individuals - 10%;

  • for legal entities - 50%;

• for certifying contracts for the pledge of real estate, claim rights and mortgage certificates under mortgage housing loans - 200%; for certifying other pledge agreements - 700%; 

•  for protesting a bill of exchange and certifying non-payment of a cheque - 50%; 

•  for safekeeping of documents and securities - 10% per month;

• for certifying suretyship and guarantee agreements - 50%; 

•  for other notarial acts provided for by other legislative acts of the Republic of Kazakhstan - 20%.

State duty rates for registration of civil status acts, for issuing citizens repeat certificates of registration of civil status acts, and for issuing certificates in connection with the amendment, supplementation, correction and restoration of records of birth, marriage, divorce and death

• for registration of marriage - 30%;

• for registration of divorce:

  • by mutual consent of spouses who have no minor children - 200%;

  • on the basis of a court decision - 150% (from one or both spouses);

  • on the basis of a court decision from persons declared, in the established manner, missing or legally incapable due to mental illness or dementia, or from persons sentenced to imprisonment for a term exceeding three years for committing a crime - 10%;

• for registration of a change of surname, first name or patronymic, nationality and sex - 10%;

  • for each document of the spouse or children issued on this basis - 10%;

• for issuing certificates in connection with the amendment, supplementation, correction and restoration of records of birth, marriage, divorce and death - 10%;

• for issuing repeat certificates of registration of civil status acts - 100%;

• for registration of adoption by foreign citizens - 200%.

Registration of death, as well as the issuance of certificates in connection with errors made during the registration of civil status acts, is carried out free of state duty.

State duty rates for actions related to acquiring, restoring or terminating citizenship of the Republic of Kazakhstan, as well as entry into the Republic of Kazakhstan or travel abroad

• for issuing or extending visas to foreigners and stateless persons granting the right of:

  • exit from the Republic of Kazakhstan - 50%;

  • entry into and exit from the Republic of Kazakhstan - 100%;

• for issuing multiple-entry visas to foreigners and stateless persons - 200%;

• for amending documents granting the right to exit from and enter the Republic of Kazakhstan to citizens of the Republic of Kazakhstan, as well as to foreigners and stateless persons permanently residing in the Republic of Kazakhstan - 100%;

• for issuing invitation documents from abroad to citizens of the Republic of Kazakhstan, foreigners and stateless persons - 50% for each invited person;

• for processing documents on acquiring, restoring or terminating citizenship of the Republic of Kazakhstan - 100%;

• for issuing replacements for lost or damaged documents of invitation to the Republic of Kazakhstan - in the amounts specified in subparagraphs 1), 2) and 4) hereof, respectively.

State duty rates for legally significant actions performed by the authorized body in the field of intellectual property

•  for issuing a preliminary patent, patent or certificate - 100%;

• for issuing a certificate for a well-known trademark - 100%;

• for registering assignment, pledge, license and sublicense agreements related to the use of industrial property objects - 150%;

• for certification of patent attorneys - 1,500%;

• for issuing a patent attorney registration certificate - 100%.

State duty rates for other actions

• for registration of place of residence - 10%;

• for issuing hunting permits - 10%; 

• for issuing permits for the import and export of rare and endangered animal species and sturgeon fish, as well as their parts and derivatives - 200%;

• for issuing:

  • a passport of a citizen of the Republic of Kazakhstan or an identity document of a stateless person - 400%;

  • an identity card of a citizen of the Republic of Kazakhstan, a residence permit of a foreigner in the Republic of Kazakhstan, or a temporary identity card - 20%;

• for issuing:

• to legal entities:

  • permits to import civilian and service weapons and ammunition - 200%;

  • permits to export civilian and service weapons and ammunition - 200%;

  • permits to store civilian and service weapons and ammunition - 100%;

  • permits to store and carry civilian and service weapons and ammunition - 100%;

  • permits to transport civilian and service weapons and ammunition - 200%;

  • referrals for consignment sale of civilian and service weapons and ammunition - 100%;

• to individuals:

  • permits to import civilian weapons and ammunition - 50%;

  • permits to export civilian weapons and ammunition - 50%;

  • permits to purchase civilian weapons and ammunition - 50%;

  • for issuing:

  • to individuals:

  • permits to store civilian weapons and ammunition - 50%;

  • permits to store and carry civilian weapons and ammunition - 50%;

  • permits to transport civilian weapons and ammunition - 10%;

  • referrals for consignment sale of civilian weapons and ammunition - 50 percent;

• for registration and re-registration of each unit of civilian or service weapons of individuals and legal entities (except bladed hunting weapons, signal weapons, barrelless firearms, mechanical sprayers, aerosol and other devices loaded with tear or irritant substances, and pneumatic weapons with muzzle energy not exceeding 7.5 J and a calibre of up to and including 4.5 mm) - 10%;

• for amending identity documents - 10%;

• for affixing an apostille, by state bodies authorized by the Government of the Republic of Kazakhstan, to official documents executed in the Republic of Kazakhstan in accordance with an international treaty ratified by the Republic of Kazakhstan - 20%;

• for issuing:

  • a driving licence - 125%;

  • a vehicle registration certificate 125%;

  • a state registration number plate for a car 280%;

  • a state registration number plate for a motorcycle or car trailer - 140%;

  • a state (transit) registration number plate for driving a vehicle to its destination - 35%;

• for issuing:

  • a tractor driver-operator licence - 50%;

  • a state registration number plate for tractors, self-propelled chassis and machinery built on their basis, trailers thereto, including trailers with mounted special equipment, and self-propelled agricultural, land reclamation and road-construction machines and machinery - 100%;

  • a technical passport for state registration of tractors, self-propelled chassis and machinery built on their basis, trailers thereto, including trailers with mounted special equipment, and self-propelled agricultural, land reclamation and road-construction machines and machinery - 50%.