Since 2025, there have been changes in the payment for negative environmental impact.

          The changes affected:

          • Rates of payment for emissions of pollutants from stationary sources;

           • Rates of charges for pollutant discharges;

          • Rates of payment for the disposal of industrial and consumer waste.

          The function of local representative bodies has been eliminated, allowing them to raise rates by no more than 2 times, with the exception of rates for the disposal of municipal waste (solid household waste and sewage treatment plants).       There have also been changes in paragraph 3 of Article 577 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" in terms of changing the application of coefficients to fee rates when calculating the amount of fees by individual taxpayers for facilities that have a negative impact on the environment, for which a comprehensive environmental permit does not apply.          At the same time, we would like to point out that the payers of the fee are operators of facilities of I, II, III categories, defined in accordance with the Environmental Code of the Republic of Kazakhstan.

          Taxpayers who apply a special tax regime for peasant or farm enterprises for the negative impact on the environment resulting from the implementation of activities that are subject to a special tax regime for peasant or farm enterprises are not fee payers.