Single Aggregate Payment (SAP)

         In accordance with paragraph 2 of Article 774 of the Tax Code, the amount of income of the payer of the SAP (Single Aggregate Payment) received as a result of the activities specified in subparagraph 3) of paragraph 1 of Article 774 for a calendar year must not exceed 1175 times the MCI established the law on the republican budget and the corresponding financial year effective as of January 1.

        To calculate the maximum income of the SAP payer, the MCI valid as of January 1, 2021, that is, 2,917 tenge (the amount of the maximum income for 2021 is 3,427,475 tenge) is used.

        According to paragraph 2 of Article 775 of the Tax Code, the amount of the SAP for one month is 1-fold the MCI in cities of republican and regional significance, the capital, and 0.5 times the MCI in other settlements.

         Consequently, the amount of the SAP in the current year for one month for urban residents is 2,917 tenge, for rural residents 1,459 tenge.