How Court Fees Work In Kazakhstan A Guide For Businesses And Individuals

Introduction

The state duty is a payment to the budget levied for the performance of legally significant actions, including those related to the issuance of documents (their copies or duplicates) by authorised state bodies or officials.

The state duty serves not only a fiscal but also a preventive function. On the one hand, it provides funding for the judicial system (judges' and staff salaries, expenses for organising proceedings); on the other, it encourages participants in civil transactions to act in good faith and to use alternative dispute resolution methods (mediation, settlement agreements, installment arrangements for the fulfillment of obligations). At the same time, the amount of the state duty established by law must not restrict the constitutional right to judicial protection.

In the context of judicial proceedings, filing a case with the court is accompanied by the payment of a state duty a tax levied for the consideration of applications and claims, which differs in its purpose from notarial and registration fees.

Regulatory Framework

1. Constitution of the Republic of Kazakhstan (right to judicial protection Articles 13, 39).
2. Tax Code of the Republic of Kazakhstan (Chapter 70, Articles 607-623).
3. Civil Procedure Code of the Republic of Kazakhstan (CPC), in particular Articles 103-107, 137, 149.
4. Administrative Procedural-Processual Code of the Republic of Kazakhstan (APPC), Articles 122, 138.
5. Budget Code of the Republic of Kazakhstan (Articles 9, 23, 24, 26, 52, 168).
6. Normative Resolution of the Supreme Court On the Application of Legislation on Court Costs in Civil Cases No. 9 dated 25 December 2006.
7. Other regulatory acts.

Legal Nature and Payers

The court fee is a tax obligation and is paid by inpiduals and legal entities applying to the court, in particular when filing claims of a proprietary or non-proprietary nature, petitions in special proceedings, cassation applications, as well as for the issuance of judicial acts.

Procedure for Calculation and Payment

The amount and procedure for paying the state court fee are established by Chapter 70 of the Tax Code of the Republic of Kazakhstan. The fee must be paid before filing a claim, complaint, or petition, and proof of payment must be attached to the case materials. If the payment document is missing or an insufficient amount has been paid, the court has the right to leave the application without consideration or issue a ruling to return it to the applicant.

At the same time, if the fee was not paid at the time of filing but is subsequently paid within the prescribed or a reasonable period, the court may accept the application for consideration, provided that a motion for an extension of the deadline is submitted and taking into account established practice.

Claims of a Proprietary Nature

When filing claims with a monetary value such as debt recovery, return of property, compensation for damages, and other demands subject to financial evaluation the amount of the state fee is calculated based on the claim value. The law sets differentiated rates:

• for inpiduals: 1% of the claim amount, but not more than 10,000 MCI¹ (39,320,000 tenge);
• for legal entities: 3% of the claim amount, but not more than 20,000 MCI (78,640,000 tenge).

The claim value is determined according to the rules of Article 104 of the Civil Procedure Code and depends on the type of claim (claims for monetary recovery, claims for alimony, claims concerning ownership rights to immovable property). This amount is determined by the sum sought for recovery.

Complaints Against Actions (or Inaction) of State Bodies

When an application involves contesting decisions, actions, or inaction of state bodies or their officials that affect the applicant's rights, a fixed court fee applies:

• Inpiduals: 0.3 MCI (1,179.6 tenge)
• Legal entities: 5 MCI (19,660 tenge)

These cases are classified as non-proprietary disputes; therefore, the court fee is not linked to the value of the claim.

Administrative Claims Regarding Tax Notices and Audit Reports

When filing administrative claims to challenge notices issued on the basis of tax audit reports or the results of horizontal monitoring, the amount of the state fee depends on the applicant's status and the amount indicated in the notice:

• Inpidual entrepreneurs and peasant (farm) enterprises pay 0.1% of the disputed amount of taxes, customs duties, and other budget payments (including penalties), but not more than 500 MCI (1,966,000 tenge).
• Legal entities pay 1% of the disputed amount, but not more than 20,000 MCI (78,640,000 tenge).

Such claims are classified as proprietary, therefore, when filing them, it is essential to correctly determine the amount of the disputed assessment and calculate the fee within the established limits.

Claims and Applications of a Non-Proprietary Nature

For cases not subject to valuation, as well as for applications in special and administrative proceedings (except for specific categories), the court fee is 0.5 MCI (1,966 tenge).

Special Cases

• Applications to set aside arbitral awards – subject to 50% of the fee applicable to the underlying claim. Example: If a legal entity contests an arbitral award of 20,000,000 tenge, the standard fee for a proprietary claim would be 3% (600,000 tenge). In this case, only half of that amount (300,000 tenge) is payable.
• Applications for a writ of execution – charged at 50% of the fee for a proprietary claim. Example: For recovery of 5,000,000 tenge, the fee for a proprietary claim is 3% (150,000 tenge). For a writ of execution, half of this amount (75,000 tenge) is payable.
• Issuance of duplicates of writs of execution, or writs for enforcement of arbitral awards and foreign judgments – 5 MCI (19,660 tenge).
• Re-issuance of copies of judicial acts and documents – 0.1 MCI (393.2 tenge) per document, plus 0.03 MCI (117.96 tenge) for each page.

Cassation Appeals

Cassation appeals and motions for the review of judicial acts are subject to a fee equal to 50% of the state duty established for filing a claim of the corresponding type, including applications to set aside arbitral awards and to issue writs of execution for their enforcement.

State fee for _{cassation/review}= 0,5× State fee for _{the filed claim}

Exemption from Payment

Certain categories of claimants, as well as claims of a specific nature, are exempt from paying the state fee, as provided in Article 616 of the Tax Code of the Republic of Kazakhstan, in particular:

• labour disputes (claims for recovery of wages and other related demands);
• alimony claims (for minor children and incapacitated relatives);
• claims for compensation for harm to health or in connection with the death of a breadwinner;
• cases arising from copyright and related rights, as well as rights to inventions, industrial designs, and other similar matters.

A special role belongs to the prosecutor, who has the right to apply to the court without paying the fee for any claims.

Refund and Offset

According to Article 108 of the Tax Code of the Republic of Kazakhstan, a payer has the right to reclaim an amount of the state fee that was overpaid or wrongfully paid. Such a refund may be made in full or in part in a number of cases expressly provided for by law. These include:

1. Payment of an amount exceeding that established by law (except in cases of reducing the claim when filing a lawsuit);
2. Referral of the dispute to arbitration;
3. Settlement of the case through an amicable agreement, mediation agreement, or participatory procedure: in courts of first instance and appeal – in full; in cassation – in the amount of 50% of the fee paid.
4. Return of an application by the court or the Constitutional Court, or refusal to accept it;
5. Termination of proceedings or leaving the claim without consideration if the dispute is not subject to the jurisdiction of the given court, the pre-trial procedure has not been observed, or the claim was filed by a legally incapacitated person
6. Withdrawal by the applicant from performing a legally significant action or obtaining a document before submitting the application;
7. Return of a motion for the review of a judicial act in cassation;
8. Other cases expressly provided by law.

It should be noted that the return of the state fee is not allowed in all cases. For example, the fee is not refunded if:

(1) a citizen withdrew their application to the Constitutional Court of the Republic of Kazakhstan, or the claimant abandoned the claim;

(2) the claimant reduced the amount of the stated demands;

(3) a court order was annulled

As for the refund procedure, it is fairly formalised. Funds are returned by the tax authority at the place of payment on the basis of a tax application from the payer or another competent body confirming the grounds for the refund. It is also important to keep in mind that, if the payment of the state fee was made by a representative, only the person indicated as the payer on the receipt may obtain the refund. Therefore, if a refund is anticipated, it is advisable to issue the receipt in the claimant's name.

Once these documents are submitted, the tax authority transfers the amount to the taxpayer's bank account within five business days. At the same time, it is essential to remember the three-year limitation period: an application for a refund must be submitted no later than three years from the date of payment of the state fee.

Conclusion

The state fee is an essential element of judicial procedure. Understanding the rates, payment procedures, and refund rules enables proper preparation of procedural documents and helps mitigate the risks associated with violations of legal requirements. At the same time, we believe that both the regulation and the technical aspects of paying the state fee require further improvement to make the procedure more convenient and transparent.

Foootnote

1. All amounts indicated in MCI are calculated based on its value as of the date of this article – 3,932 tenge (as of 16 September 2025). If the MCI changes, the absolute amounts of the state fee are subject to recalculation.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.