Kazakhstan taxes residents on worldwide income and non-residents on Kazakhstan-source income only. Kazakhstan operates a self-assessment system, with the State Revenue Committee conducting post-filing review and audit.
The Kazakh tax year is the calendar year. The individual filing deadline is generally 31 March of the following year.
20% standard rate. Under Kazakhstan's new Tax Code (effective 2026), differentiated sector rates now apply: 25% for second-tier banks and gambling businesses (though the 20% rate is retained specifically for bank income derived from lending to business entities), and a reduced rate for social-sector organizations (5% in 2026, rising to 10% from 2027). The Astana International Financial Centre (AIFC) offers a 0% corporate income tax rate for qualified participants until 2066.
Personal income tax became progressive for the first time under the new 2026 Tax Code. Wages up to 8,500 MCI (Monthly Calculation Index) are taxed at 10%; the excess above that threshold is taxed at 15%. Dividend income up to 230,000 MCI is taxed at 5%; the excess is taxed at 15%. Non-residents face varying rates on Kazakhstan-source income depending on income type.
16% standard rate. Exempt supplies include financial services, medical services, education, and residential property sales.
An individual present in Kazakhstan for 183 days or more in a calendar year is a tax resident. Residents are taxed on worldwide income. Non-resident legal entities are taxed if operating through a permanent establishment or receiving Kazakhstan-source income.
A non-Kazakh entity has a Kazakhstan permanent establishment through a fixed place of business or a dependent agent habitually concluding contracts in Kazakhstan on the entity's behalf, following the OECD Model Treaty definition as applied under Kazakh domestic law and any applicable tax treaty.
Under the Kazakhstan Tax Code, a foreign entity is a CFC if it simultaneously meets two conditions - (1) 25% or more of shares are owned directly, indirectly, or structurally by a Kazakh legal entity, or the entity is otherwise related to a Kazakh resident by control; and (2) either the non-resident company's effective income tax rate is below 10%, or the company is registered in a jurisdiction on Kazakhstan's blacklist. Specific exemptions from CFC classification exist under further conditions defined in the Tax Code that are not detailed here.
Deductible interest is limited by reference to an acceptable debt-to-equity ratio of 4:1 for most entities and 7:1 for financial institutions, per Kazakhstan's thin capitalization rules covering related-party debt, unrelated-party debt under related-party guarantees, and debt owed to parties in preferentially-taxed jurisdictions.
Kazakhstan does not use an elective check-the-box classification system; entity classification generally follows the entity's actual legal characteristics. Kazakhstan does not have a comprehensive ATAD2-style anti-hybrid regime.
No foreign bank account or foreign financial asset reporting regime exists requiring residents to separately disclose foreign accounts.
Kazakhstan does not provide a broad participation exemption for foreign dividends in the European sense; foreign dividends received by a Kazakh company are generally taxable, with relief from double taxation available through Kazakhstan's foreign tax credit system and treaty network.
Kazakhstan has a real foreign tax credit regime available to both individuals and companies for foreign tax paid on foreign-source income also taxed in Kazakhstan, capped at the Kazakh tax otherwise due on that income.
Kazakhstan has approximately 55 double taxation agreements. The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) entered into force in Kazakhstan on October 1, 2020. Under the 2026 Tax Code, technology companies operating within Astana Hub retain a tax exemption on payments to non-residents for income and royalties, extended until 2029.