State Duty in Kazakhstan: Rates and Calculation

How to determine the amount of the duty

1. Identify the legally significant action.
2. Find the relevant provision of the current Tax Code.
3. Establish the basis: MCI, a percentage of the claim, or a combined rate.
4. Check for exemptions, relief, deferral and refund.
5. Obtain the official payment details and the BCC from the recipient.

Why old rates cannot be applied automatically

The Tax Code, the MCI, procedures and exemptions have all changed. Even a familiar percentage may have new limits or conditions. Use the reference wording of the Tax Code and the official service of the government body.

Archive list of rates from the original publication

The 2012 text is kept below without abridgement. It shows the former structure of the duties but does not confirm the current amount.

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 provided by the Tax Code.

State duty rates in courts

For statements of claim filed with the court, applications (complaints) in special proceedings, appeals, applications for a court order, applications to join an appeal, and for the issuance by the court of copies (duplicates) of documents, state duty is charged in the following amounts:

• for statements of claim of a property nature:

  • for individuals - 1 % of the amount of the claim;

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

• for complaints against unlawful actions of government bodies and their officials that infringe the rights of individuals - 30 %;

• for complaints against unlawful actions of government bodies and their officials that infringe the rights of legal entities - 500 %;

• for statements of claim challenging notices issued under tax audit reports:

  • for individual entrepreneurs and peasant (farm) enterprises - 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;

• for statements of claim for dissolution of marriage - 30 %.

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

• for statements of claim for the division of property on dissolution of marriage with persons who have been duly declared missing or legally incapable by reason of mental illness or dementia, or with persons sentenced to imprisonment for a term of more than three years;

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

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

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

  • for individuals - 1 % of the amount of the claim;

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

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

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

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

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

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

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

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

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

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

  • valued at up to 30 MCI:

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

  • to other persons - 300 %;

  • valued at more than 30 MCI:

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

  • to other persons - 700 %;

  • if the transaction is made to acquire real estate with funds received under a mortgage housing loan - 200 %;

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

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

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

  • to other persons - 500 %;

• for certifying lease agreements, loan agreements (except mortgage housing loan agreements), deposit agreements, leasing, contracting, marriage contracts, division of property in common ownership, division of inherited property, alimony agreements and founding agreements - 500 %;

• for certifying mortgage housing loan agreements - 200 %;

• for certifying wills - 100 %;

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

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

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

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

• for certifying powers of attorney for the sale, gift 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 sea protest - 50 %;

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

  • for individuals - 5 %;

  • for legal entities - 10 %;

• for certifying the authenticity of signatures on documents, and the accuracy of translation 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 certifying the authenticity of signatures when opening bank accounts (per document):

  • for individuals - 10 %;

  • for legal entities - 50 %;

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

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

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

• for certifying surety and guarantee agreements - 50 %;

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

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

• 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 with persons who have been duly declared missing or legally incapable by reason of mental illness or dementia, or with persons sentenced for a crime to imprisonment for a term of more than three years - 10 %;

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

  • for each document issued on this basis to a spouse or children - 10 %;

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

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

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

Registration of death, and the issuance of certificates in connection with errors made in the registration of civil status acts, are carried out without charging state duty.

State duty rates for actions related to acquiring, restoring or terminating citizenship of the Republic of Kazakhstan, and to entering the Republic of Kazakhstan or leaving the country

• for issuing or extending to foreigners and stateless persons a visa for the right to:

  • exit from the Republic of Kazakhstan - 50 %;

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

• for issuing to foreigners and stateless persons a visa for the right of multiple border crossings - 200 %;

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

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

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

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

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, licence and sublicence agreements related to the use of industrial property objects - 150 %;

• for the attestation of patent attorneys - 1,500 %;

• for issuing a certificate of registration of a patent attorney - 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 species of animals and sturgeon fish, as well as their parts and derivatives - 200 %;

• for issuing:

  • a passport of a citizen of the Republic of Kazakhstan, a stateless person's certificate - 400 %;

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

• for issuing:

• to legal entities:

  • a permit for the import of civilian and service weapons and ammunition for them - 200 %;

  • a permit for the export of civilian and service weapons and ammunition for them - 200 %;

  • a permit for the storage of civilian and service weapons and ammunition for them - 100%;

  • a permit for the storage and carrying of civilian and service weapons and ammunition for them - 100 %;

  • a permit for the transportation of civilian and service weapons and ammunition for them - 200 %;

  • a referral for the commission sale of civilian and service weapons and ammunition for them - 100 %;

• to individuals:

  • a permit for the import of civilian weapons and ammunition for them - 50 %;

  • a permit for the export of civilian weapons and ammunition for them - 50 %;

  • a permit for the acquisition of civilian weapons and ammunition for them - 50 %;

  • for issuing:

  • to individuals:

  • a permit for the storage of civilian weapons and ammunition for them - 50 %;

  • a permit for the storage and carrying of civilian weapons and ammunition for them - 50 %;

  • a permit for the transportation of civilian weapons and ammunition for them - 10 %;

  • a referral for the commission sale of civilian weapons and ammunition for them - 50 percent;

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

• for amending identity documents - 10 %;

• for affixing, by government bodies authorized by the Government of the Republic of Kazakhstan, an apostille on 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 certificate of state registration of vehicles 125 %;

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

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

  • a state registration number plate (transit) for the delivery of a vehicle - 35 %;

• for issuing:

  • a tractor driver's licence - 50 %;

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

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

What to check before paying

• the wording of the Tax Code;
• the MCI for the relevant year;
• the BCC, payment purpose code, BIN and bank details;
• the exemption or the grounds for relief;
• that the payer corresponds to the applicant.

Conclusion

State duty rates must not be calculated from an old table without checking. In 2026, apply Tax Code No. 214-VIII, the MCI of 4,325 tenge and the official payment details.

The historical list has been kept for the completeness of the original article; only the current official text of the legislation is legally binding.