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Revenue Statistics in Asian Countries 2017

Trends in Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore

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The Revenue Statistics in Asian Countries publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre. It compiles comparable tax revenue statistics for Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies.

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Revenue Statistics in Asian Countries 2017 - © OECD 2017

‌4.3Kazakhstan
Details of tax revenue
Million KZT
‌‌
‌1997‌
2000
‌2005‌
2009
2010
2011
2012
2013
2014
‌2015‌
Total tax revenue
..
 
514 722
 
1 938 689
 
3 605 585
 
5 182 314
 
7 212 132
 
7 398 056
 
8 130 544
 
8 364 983
 
6 352 921
 
1000 Taxes on income, profits and capital gains
..
 
214 545
 
1 001 587
 
1 726 005
 
2 072 357
 
2 774 181
 
2 826 237
 
2 928 127
 
3 113 992
 
2 467 977
 
1100 Of individuals
..
 
51 016
 
122 999
 
268 725
 
312 332
 
376 245
 
438 498
 
492 991
 
552 280
 
598 807
 
1110 On income and profits
..
 
51 016
 
122 999
 
268 725
 
312 332
 
376 245
 
438 498
 
492 991
 
552 280
 
598 807
 
From non-foreign citizens
..
 
51 016
 
122 999
 
240 265
 
276 089
 
336 185
 
395 988
 
442 561
 
492 913
 
566 974
 
From foreign citizens
..
 
0
 
0
 
28 460
 
36 243
 
40 060
 
42 509
 
50 430
 
59 367
 
31 832
 
1120 On capital gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
1200 Corporate
..
 
163 529
 
878 588
 
1 457 280
 
1 760 025
 
2 397 936
 
2 387 739
 
2 435 136
 
2 561 712
 
1 869 170
 
1210 On profits
..
 
163 529
 
878 588
 
1 457 280
 
1 760 025
 
2 397 936
 
2 387 739
 
2 435 136
 
2 561 712
 
1 869 170
 
From non-oil companies
..
 
163 529
 
508 771
 
664 480
 
847 057
 
1 094 909
 
1 052 499
 
1 039 044
 
1 172 635
 
1 236 561
 
From oil companies
..
 
0
 
369 817
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
From oil companies to National Fund
..
 
0
 
0
 
792 800
 
912 968
 
1 303 027
 
1 335 241
 
1 396 092
 
1 389 077
 
632 609
 
1220 On capital gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
1300 Unallocable between 1100 and 1200
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
2000 Social security contributions
..
 
0
 
13 758
 
89 446
 
131 041
 
157 105
 
183 225
 
203 361
 
225 948
 
240 590
 
2100 Employees
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2110 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2120 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2200 Employers
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2210 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2220 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2300 Self-employed or non-employed
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2310 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2320 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2400 Unallocable between 2100, 2200 and 2300
..
 
..
 
13 758
 
89 446
 
131 041
 
157 105
 
183 225
 
203 361
 
225 948
 
240 590
 
2410 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2420 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
3000 Taxes on payroll and workforce
..
 
99 082
 
197 300
 
232 840
 
253 830
 
296 843
 
340 997
 
380 477
 
427 985
 
464 674
 
The social tax
..
 
99 082
 
197 300
 
232 840
 
253 830
 
296 843
 
340 997
 
380 477
 
427 985
 
464 674
 
4000 Taxes on property
..
 
21 013
 
45 996
 
107 366
 
124 632
 
134 109
 
144 757
 
160 845
 
192 063
 
226 853
 
4100 Recurrent taxes on immovable property
..
 
20 504
 
44 526
 
105 451
 
122 146
 
131 194
 
141 344
 
157 424
 
188 331
 
224 752
 
4110 Households
..
 
3 230
 
2 865
 
4 053
 
4 402
 
4 919
 
5 577
 
6 153
 
9 385
 
10 164
 
4120 Others
..
 
17 274
 
41 661
 
101 399
 
117 744
 
126 275
 
135 767
 
151 271
 
178 946
 
214 588
 
Uniform land tax
..
 
235
 
351
 
578
 
762
 
818
 
820
 
830
 
876
 
833
 
Property tax
..
 
13 699
 
35 157
 
88 945
 
104 745
 
113 842
 
123 461
 
138 015
 
165 795
 
200 710
 
Land tax
..
 
3 340
 
6 153
 
11 876
 
12 238
 
11 615
 
11 486
 
12 426
 
12 275
 
13 045
 
4200 Recurrent taxes on net wealth
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4210 Individual
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4220 Corporate
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4300 Estate, inheritance and gift taxes
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4310 Estate and inheritance taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4320 Gift taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4400 Taxes on financial and capital transactions
..
 
509
 
1 470
 
1 914
 
2 486
 
2 915
 
3 413
 
3 421
 
3 732
 
2 101
 
4500 Non-recurrent taxes
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4510 On net wealth
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4520 Other non-recurrent taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4600 Other recurrent taxes on property
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5000 Taxes on goods and services
..
 
179 452
 
680 010
 
1 449 914
 
2 600 449
 
3 849 891
 
3 902 837
 
4 457 631
 
4 404 920
 
2 952 686
 
5100 Taxes on production, sale, transfer, etc
..
 
168 678
 
637 765
 
1 327 634
 
2 497 709
 
3 740 606
 
3 782 126
 
4 300 462
 
4 237 236
 
2 816 629
 
5110 General taxes
..
 
115 159
 
343 926
 
515 933
 
677 229
 
865 087
 
914 194
 
1 327 433
 
1 197 258
 
943 051
 
5111 Value added taxes
..
 
115 159
 
343 926
 
515 933
 
677 229
 
865 087
 
914 194
 
1 327 433
 
1 197 258
 
943 051
 
Domestic VAT
..
 
75 625
 
68 319
 
71 409
 
197 358
 
208 652
 
134 144
 
445 876
 
333 943
 
203 247
 
VAT on imported goods
..
 
39 534
 
255 621
 
404 655
 
435 869
 
607 850
 
723 304
 
819 129
 
789 302
 
667 404
 
Other VAT
..
 
0
 
19 986
 
39 869
 
44 002
 
48 585
 
56 746
 
62 428
 
74 013
 
72 399
 
5112 Sales tax
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5113 Other
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5120 Taxes on specific goods and services
..
 
53 519
 
293 839
 
811 701
 
1 820 480
 
2 875 519
 
2 867 932
 
2 973 029
 
3 039 978
 
1 873 579
 
5121 Excises
..
 
19 285
 
33 416
 
57 393
 
61 423
 
76 400
 
93 143
 
103 651
 
147 057
 
161 068
 
Alcohol
..
 
12 939
 
9 821
 
15 590
 
15 691
 
24 098
 
29 493
 
29 659
 
38 788
 
36 345
 
Tobacco
..
 
5 182
 
5 976
 
17 961
 
22 903
 
29 400
 
37 700
 
45 644
 
78 695
 
98 346
 
Petroleum product
..
 
1 164
 
14 962
 
20 530
 
20 966
 
20 790
 
22 599
 
24 139
 
25 221
 
26 216
 
Automobiles
..
 
0
 
2 636
 
3 312
 
1 864
 
2 111
 
3 351
 
4 208
 
4 352
 
931
 
Others
..
 
0
 
21
 
0
 
0
 
1
 
0
 
2
 
0
 
-770
 
5122 Profits of fiscal monopolies
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5123 Customs and import duties
..
 
18 471
 
62 249
 
152 226
 
354 487
 
322 316
 
314 994
 
297 959
 
279 313
 
189 522
 
5124 Taxes on exports
..
 
0
 
940
 
205 601
 
492 870
 
1 323 625
 
1 264 458
 
1 466 254
 
1 513 573
 
920 175
 
Taxes on exports
..
 
..
 
940
 
1 243
 
22 060
 
499 207
 
457 410
 
585 857
 
778 853
 
692 855
 
Taxes on exports to National Fund
..
 
..
 
0
 
204 358
 
470 810
 
824 418
 
807 048
 
880 397
 
734 720
 
227 320
 
5125 Taxes on investment goods
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5126 Taxes on specific services
..
 
0
 
5 149
 
10 789
 
14 566
 
16 451
 
16 770
 
18 862
 
21 036
 
24 798
 
Telecommunication
..
 
..
 
3 890
 
5 167
 
5 535
 
5 881
 
5 309
 
5 476
 
6 167
 
8 151
 
Placement of outdoor advertisements
..
 
..
 
1 259
 
3 247
 
3 723
 
4 664
 
5 016
 
5 652
 
5 981
 
6 076
 
Gambling business
..
 
..
 
0
 
1 156
 
3 693
 
4 393
 
5 064
 
6 385
 
7 598
 
9 231
 
Others
..
 
..
 
0
 
1 219
 
1 614
 
1 513
 
1 381
 
1 350
 
1 291
 
1 340
 
5127 Other taxes on internat. trade and transactions
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5128 Other taxes
..
 
15 763
 
192 086
 
385 691
 
897 133
 
1 136 727
 
1 178 567
 
1 086 303
 
1 078 999
 
578 015
 
Production of useful minerals of non-oil sector companies
..
 
15 763
 
108 453
 
68 618
 
122 128
 
148 494
 
159 313
 
168 186
 
122 909
 
118 073
 
Production of useful minerals of oil sector companies
..
 
0
 
83 633
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Production of useful minerals of oil sector co. to National Fund
..
 
0
 
0
 
317 073
 
775 005
 
988 233
 
1 019 253
 
918 117
 
956 090
 
459 942
 
5130 Unallocable between 5110 and 5120
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5200 Taxes on use of goods and perform activities
..
 
10 774
 
42 245
 
122 280
 
102 740
 
109 285
 
120 711
 
157 169
 
167 683
 
136 057
 
5210 Recurrent taxes
..
 
5 901
 
7 076
 
17 521
 
26 262
 
29 975
 
30 961
 
36 029
 
38 844
 
42 278
 
5211 Paid by households: motor vehicles
..
 
3 930
 
4 877
 
13 394
 
21 565
 
24 631
 
25 172
 
29 629
 
31 656
 
34 466
 
5212 Paid by others: motor vehicles
..
 
1 971
 
2 199
 
4 128
 
4 697
 
5 344
 
5 789
 
6 401
 
7 188
 
7 812
 
5213 Paid in respect of other goods
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5220 Non-recurrent taxes
..
 
4 873
 
35 169
 
104 758
 
76 478
 
79 310
 
89 750
 
121 140
 
128 840
 
93 779
 
Emissions into the environment
..
 
0
 
25 523
 
85 953
 
57 982
 
58 466
 
67 183
 
93 179
 
97 712
 
63 379
 
Others
..
 
4 873
 
9 646
 
18 805
 
18 497
 
20 843
 
22 567
 
27 960
 
31 128
 
30 399
 
5300 Unallocable between 5100 and 5200
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
6000 Other taxes
..
 
629
 
37
 
15
 
6
 
4
 
3
 
103
 
75
 
141
 
6100 Paid solely by business
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
6200 Other
..
 
629
 
37
 
15
 
6
 
4
 
3
 
103
 
75
 
141
 
..
Not available
Note: 
Year ending 31st December.
Data are on a cash basis.
The share of the Republic of Kazakhstan under production sharing contracts of oil companies, the bonuses of oil and non-oil sector companies, the levy for the use of the radio-frequency spectrum, the payment to compensate for historic costs as well as certain other items are classified as non-tax revenues according to the OECD Interpretative Guide, but are considered as tax revenues in Kazakhstan.
Headings 1210, 5124 and 5128: These categories includes revenues that are paid to the National Fund of the Republic of Kazakhstan. This fund was created in 2000 as a stabilisation fund and includes revenues levied from oil and gas companies.
Heading 2000: Social security contribution revenues are not considered as tax revenues in Kazakhstan, but are considered as tax revenues under the OECD Interpretative Guide, subject to certain criteria.
Heading 4120: The uniform land tax is a presumptive tax for farmers and peasants’ households. Such payers are not obliged to pay personal income tax, land tax, environmental fees, transport tax, property tax and other mandatory payments to the budget. The uniform land tax is levied on the value of land in use.
Disclaimer: http://oe.cd/disclaimer
Source: Ministry of Finance of the Republic of Kazakhstan.

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