Tax Guide
Financial year / tax year – 1 January – 31 December
Currency – Kazakhstani tenge (KZT)
Overview
Corporate taxation
| Tax residence | Legal entities established in accordance with the legislation of the Republic of Kazakhstan, as well as foreign legal entities whose place of effective management is in Kazakhstan, are generally recognised as tax residents of Kazakhstan. |
| Tax base | Resident legal entities in Kazakhstan are taxed on their aggregate annual income, including income from sources outside Kazakhstan, less allowable expenses. Non-residents are subject to tax on income from sources in the Republic of Kazakhstan. Non-residents carrying on business through a permanent establishment in Kazakhstan are also liable to tax on income arising from the activities of that permanent establishment, including foreign-source income, provided that such income is attributable to the activities of the permanent establishment. |
| Corporate income tax rate | The standard rate of corporate income tax is 20%. |
| Special CIT rates | A rate of 25% applies to banking activities, with the exception of income from lending to business entities, as well as to certain types of activities in the gambling sector. A rate of 3% applies to producers of agricultural and aquaculture products that meet the relevant requirements; a rate of 6% applies to agricultural cooperatives; social sector organisations are taxed at a rate of 5% in 2026 and 10% from 2027 onwards. |
| Taxation of a permanent establishment | The income of a permanent establishment is subject to CIT at a rate of 20 per cent. Net income after payment of CIT is additionally taxed at a rate of 15 per cent, unless a reduced rate is provided for under an international contract. |
Withholding tax on non-residents’ income
| Type of income | Rate | Comment |
| Dividends | 15% / 20% | The standard tax rate on non-resident income in the form of dividends is 15%. Special tax rules may apply to certain categories of dividend recipients, subject to the statutory conditions. If the recipient of the income is registered in a jurisdiction with preferential taxation, a rate of 20% applies. |
| Interest | 15% / 10% | Income received by non-residents in the form of interest is subject to taxation at source at a rate of 15%. Interest on credits (loans) and debt securities is taxed at a rate of 10%. |
| Royalties | 15% | Royalties paid to a non-resident from sources in Kazakhstan are generally subject to withholding tax at source at a rate of 15%. |
| Services provided by a non-resident | Generally, 20% | Income received by non-residents from the provision of services, recognised as Kazakhstan-source income, is generally subject to withholding tax at source at a rate of 20%. Management, financial, consulting, engineering, marketing, audit, legal and certain other services may be recognised as Kazakhstan-source income regardless of where they are actually provided. |
| International transportation | 5% | Income from international transportation is generally subject to withholding tax at source at a rate of 5%. |
| International contracts | Reduced rate or exemption | Domestic tax rates may be reduced or income may be exempt from tax in accordance with the applicable double tax treaty, provided that the relevant requirements are met and the existence of a valid supporting document confirming tax residence is established. |
Value Added Tax
| Standard VAT rate | 16%. |
| Reduced VAT rates | A rate of 5% applies to certain medicines, medical devices and related medical services in 2026 and will increase to 10% from 2027. A rate of 10% applies to certain domestic periodicals. |
| Zero rate | A zero rate may apply to the export of goods, international transportation and certain other transactions, subject to the statutory conditions and with the existence of supporting documents. |
| Mandatory registration threshold | 10,000 Monthly Calculation Indices (MCI), which amounts to 43,250,000 tenge in 2026. |
| VAT tax period | A calendar quarter. |
Carry-back of tax losses
| Carry-back of losses | Not permitted. |
| Carry-forward of losses | Tax losses may generally be carried forward to subsequent tax periods for a period of up to 10 years. |
Taxation of individuals
| Tax residence | An individual is generally regarded as a tax resident of Kazakhstan if they are present in Kazakhstan for 183 days or more in any consecutive 12-month period, or if the centre of their vital interests is located in Kazakhstan. |
| Tax base | Tax residents of Kazakhstan are taxed on Kazakhstan-source income both within and outside Kazakhstan. Non-residents are taxed only on Kazakhstan-source income within Kazakhstan. |
| Individual Income Tax rates | Annual taxable income up to 8,500 MCI is taxed at a rate of 10 per cent. The amount exceeding 8,500 MCI is taxed at a rate of 15 per cent. In 2026, 8,500 MCI amounts to 36,762,500 tenge. |
| Income in the form of dividends | Dividend income is generally taxed at a rate of 5% up to 230,000 MCI and at a rate of 15% on the amount exceeding this limit, subject to the conditions and exceptions set out in the legislation. |
Taxes and social contributions on wages
| Compulsory employee pension contributions | 10%. |
| Employee contributions to compulsory social health insurance | 2%. |
| Social tax | 6%. |
| Employer’s social contributions | 5%. |
| Employer’s contributions to compulsory social health insurance | 3%. |
| Employer’s compulsory pension contributions | 3.5% in 2026. |
This tax guide provides a general overview of the tax system of the Republic of Kazakhstan and does not constitute individual tax or legal advice.
Last Update: 24.06.2026