Exemption from paying state fees in courts
The list follows Article 668 of the Tax Code of the Republic of Kazakhstan as amended by Law No. 308-VIII of 11.06.2026 (in force since 01.07.2026).
The following are exempt from paying the state fee in courts:
1) plaintiffs – in claims for the recovery of wages and other claims related to employment;
2) plaintiffs who are authors, performers and organizations managing their property rights on a collective basis – in claims arising from copyright and related rights;
3) plaintiffs who are authors of industrial property objects – in claims arising from the right to an invention, utility models and industrial designs;
4) plaintiffs – in claims for the recovery of alimony;
5) plaintiffs – in claims for compensation for harm caused by injury or other damage to health, or by the death of a breadwinner;
6) plaintiffs – in claims for compensation for material damage caused by a criminal offence;
7) individuals and legal entities, except persons unrelated to the case – for the issue of documents to them in connection with criminal cases and alimony cases;
8) plaintiffs – in claims for the recovery to the state of funds compensating damage caused to the state by a violation of the environmental legislation of the Republic of Kazakhstan;
9) applicants – in applications about violations of the electoral rights of citizens and public associations, and of the right of citizens and public associations to take part in a national referendum;
10) vocational schools and vocational lyceums training skilled workers and workers of higher qualification – in claims for the recovery of state expenses on the maintenance of students who left the institution without permission or were expelled;
11) individuals and legal entities who, in cases provided for by the legislation of the Republic of Kazakhstan, apply to the court to protect the rights and legally protected interests of other persons or the state;
12) an attorney (agent) who files a claim for the repayment of budget loans and of state and state-guaranteed loans in accordance with the budget legislation of the Republic of Kazakhstan;
13) veterans of the Great Patriotic War, veterans equated to them in benefits, veterans of combat operations on the territory of other states, persons awarded orders and medals of the former USSR for selfless labour and impeccable military service in the rear during the Great Patriotic War, persons who worked (served) for at least six months from 22 June 1941 to 9 May 1945 and were not awarded such orders and medals, persons with disabilities, and one of the parents of a person disabled since childhood or of a child with a disability – in all cases and documents;
14) plaintiffs who are kandases – in all cases and documents related to acquiring citizenship of the Republic of Kazakhstan;
15) individuals and legal entities – for filing applications to the court on: setting aside a court ruling terminating proceedings or leaving an application without consideration; deferral or instalment of the enforcement of a decision; changing the method and procedure of enforcement of a decision; securing claims or replacing one type of security with another; review of court decisions, rulings or resolutions on newly discovered circumstances; cancellation or reduction of fines imposed by court rulings; reversal of the enforcement of court decisions on restoring missed time limits; setting aside a default judgment; placement in special educational organizations and educational organizations with a special regime; and also for complaints about the actions of bailiffs, private complaints about court rulings refusing to cancel or reduce fines, other private complaints about court rulings, and complaints about resolutions in cases of administrative offences;
16) prosecution authorities – in all claims;
17) state institutions and state secondary educational institutions – when filing claims and appealing court decisions, except when protecting the interests of third parties;
18) public associations of persons with disabilities and (or) organizations they have created in which at least 35 percent of the employees are persons with hearing, speech or visual disabilities – when filing claims in their own interests;
19) policyholders and insurers – in claims arising from compulsory insurance contracts;
20) plaintiffs and defendants – in disputes related to compensation for damage caused to a citizen by unlawful conviction, unlawful detention as a preventive measure or unlawful administrative arrest;
21) the National Bank, its branches, representative offices and agencies – when filing claims on matters within their competence;
22) the Commissioner for Human Rights in the Republic of Kazakhstan – when filing claims on matters within his or her competence;
23) liquidation commissions of financial organizations under compulsory liquidation – in claims, applications and complaints filed in the interests of the liquidation proceedings;
24) liquidation commissions of branches of non-resident banks and branches of non-resident insurance (reinsurance) organizations whose activities are being compulsorily terminated – in claims, applications and complaints filed in the interests of the compulsory termination procedure;
25) temporary administrations of financial organizations under compulsory liquidation – in claims, applications and complaints filed in the interests of the temporary administration;
26) banks authorized by the law of the Republic of Kazakhstan to implement state investment policy – when filing claims for: the recovery of debt on loans issued on a repayable basis from budget funds; foreclosure on property; bankruptcy of debtors for failure to meet obligations on external state and state-guaranteed loans and on loans issued from budget funds;
27) representatives of bondholders – when filing claims on behalf of bondholders over the failure of issuers to meet obligations set by the bond prospectus;
28) bankruptcy and rehabilitation managers – when filing claims in the interests of the bankruptcy or rehabilitation procedure within their powers under the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;
29) the unified accumulative pension fund and voluntary accumulative pension funds – when filing claims and appealing court decisions in the course of recovering debts from debtors arising from their failure to meet obligations concerning pension assets;
30) internal affairs bodies – when filing applications on the expulsion of foreign citizens and stateless persons from the Republic of Kazakhstan for violating its legislation;
31) plaintiffs (applicants) – in claims (applications) to protect the rights, freedoms and legitimate interests of individuals and legal entities, including in the interests of an indefinite group of persons, on environmental protection and the use of natural resources;
32) the organization specializing in improving the quality of the loan portfolios of second-tier banks whose sole shareholder is the Government of the Republic of Kazakhstan – when filing claims and appealing court decisions (this subparagraph is in force until 01.01.2030);
33) plaintiffs – in claims to recognize a potential supplier or supplier as an unreliable participant in public procurement;
34) the organization providing compulsory guarantee of individuals’ deposits – in disputes over the recovery from a bank participating in the compulsory deposit guarantee system of unpaid contributions and of a penalty for failure to meet its obligations under the accession agreement.
The persons listed above are also exempt from paying the state fee in courts when appealing judicial acts.
The fee is paid before the claim is filed, unless the court grants a deferral (subparagraph 1 of paragraph 1 of Article 672 and Article 135 of the Tax Code). It is part of the court costs: if the court grants the claim, the costs are recovered from the losing party (Article 109 of the Civil Procedure Code).
We prepare a company’s claim against a counterparty and handle the case ourselves — representation in court. If a counterparty does not pay, we start with a claim letter and take the case through to enforcement proceedings — debt collection for businesses.