Kazakhstan Mineral Extraction Tax (НДПИ / NDPI) Calculator
Model subsoil severance tax liabilities (НДПИ): progressive crude oil volume tiers (5% to 18%), 50% domestic refining discounts, natural gas, copper, and uranium royalties in KZT.
Extraction & Market Parameters
Total Mineral Extraction Tax Payable (НДПИ к уплате)
1,423,500,000 ₸
Effective Statutory Rate
5.0%
Tax Base in USD ($)
$56,940,000
NDPI Subsoil Assessment Breakdown
| Valuation Line | Statutory Rule | Amount |
|---|
Kazakhstan Mineral Extraction Tax (НДПИ) Rules
1. Progressive Hydrocarbon Brackets
Under Article 745 of the Tax Code, crude oil NDPI is indexed to annual production volume:
- Up to 250k tons: 5%
- 250k to 500k tons: 7%
- 500k to 1M tons: 8%
- 1M to 2M tons: 9%
- 2M to 3M tons: 10%
- 3M to 5M tons: 11%
- Over 5M tons: up to 18%
2. Domestic Processing Incentives
Subsoil producers who supply crude oil directly to domestic Kazakhstani refineries (Atyrau, Pavlodar, Shymkent) benefit from a 50% statutory reduction in their NDPI rate (coefficient 0.50).
This differential royalty structure lowers domestic feedstock costs while capturing substantial state revenue on seaborne and pipeline exports via CPC and Atyrau-Samara.
Frequently Asked Questions
What is Mineral Extraction Tax (НДПИ / NDPI) in Kazakhstan? ▼
Mineral Extraction Tax (Налог на добычу полезных ископаемых) is a statutory severance tax levied under Chapter 80 of the Tax Code of Kazakhstan on subsoil users (недропользователи) extracting minerals, crude oil, gas condensate, and metallic ores within the territory and continental shelf of Kazakhstan.
How are NDPI rates determined for crude oil and gas condensate? ▼
Under Article 745 of the Tax Code, crude oil NDPI is calculated on a progressive sliding scale based on the annual volume of production: from 5% (for production up to 250,000 tons/year) up to 18% (for production exceeding 10,000,000 tons/year). The taxable base is determined by multiplying extracted physical volume by world market prices (Brent).
What discount applies when oil is supplied to domestic refineries? ▼
To ensure domestic energy security and affordable fuel, crude oil and condensate delivered directly to domestic refineries in Kazakhstan or used for own technological needs is taxed at a reduced coefficient of 0.5 (a 50% statutory reduction in the applicable NDPI rate).
What are the NDPI tax rates for solid minerals (uranium, copper, gold)? ▼
Solid minerals are subject to statutory ad valorem rates: Copper (5.7% to 7.0%), Gold and precious metals (5.0%), Lead and Zinc (8.0%), and Uranium (progressive scale from 6% up to 18% based on annual extraction thresholds and global U3O8 spot market pricing).
How is the taxable base calculated for extracted hydrocarbons? ▼
For exported hydrocarbons, the taxable base is calculated as: Physical volume extracted (metric tons) × Average world market price (Platts/Argus in USD) × Official NBK USD/KZT exchange rate for the tax period, without deductions for export transport costs.
Engr. Muhammad Shahzad
Lead Systems Architect & Statutory Specialist15+ years of specialized technical architecture experience in statutory tax modeling, financial calculation engines, and cross-border regulatory compliance. All Kazakhstan tax, social security, and labor models are strictly calibrated to the Tax Code of the Republic of Kazakhstan (Налоговый кодекс РК), the Social Code (Социальный кодекс РК), and the Labor Code (Трудовой кодекс РК).
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Central Asian & Kazakhstan State Revenue Committee Architect
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.