🇰🇿 Moving to Kazakhstan

• Who: Resident: permanent residence (presence of at least 183 calendar days

Residents are taxed on worldwide income, with a progressive rate of 10% on income up to 8,500 times the monthly calculation index (MCI) in a calendar year and 15% on the excess; non-residents are taxed on Kazakhstan-source income only. The new Tax Code applies from 1 January 2026.

Taxed on

Taxable income of an individual for a calendar year (resident: sources in and outside Kazakhstan).

Who it applies to

• Resident: permanent residence (presence of at least 183 calendar days, including arrival and departure days, in any consecutive 12-month period ending in the tax period) or centre of vital interests in Kazakhstan.
• Centre of vital interests requires, together: Kazakh citizenship or a residence permit; spouse or close relatives living in Kazakhstan (if any); real estate available for residence in Kazakhstan.

Exclusions

• Non-residents pay tax in Kazakhstan on Kazakhstan-source income only; a double-tax treaty can override resident status.

Days in the country

• At least 183 days in any consecutive 12 months ending in the tax period · Physical presence including days of arrival and departure; for an AIFC investment resident the test is 90 days.
• At least 90 days in any consecutive 12 months ending in the tax period · Investment resident of the AIFC under the AIFC Constitutional Law.

Tax residence

Article 222 (resident individual) and Article 221 (taxation of residents and non-residents) of the Tax Code, in force from 1 January 2026.

Visas

A residence permit is one of the cumulative conditions for the centre-of-vital-interests test but visa status alone does not create residency.

Other taxes

Corporate income tax standard rate 20%; VAT standard rate 16% with mandatory VAT registration above a turnover of 10,000 times the MCI; dividends taxed at 5% up to 230,000 MCI and 15% above; private practitioners 9%.

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• On: Taxable income of legal entities
• Who: Legal entities and permanent establishments of non-residents

Standard corporate income tax rate is 20%; standard VAT rate is 16% from the 2026 Tax Code, with a 10,000 times MCI registration threshold.

Taxed on

Taxable income of legal entities; VAT on taxable turnover and imports.

Who it applies to

• Legal entities and permanent establishments of non-residents.

Exclusions

• Reduced rates apply to agriculture (3%), agricultural cooperatives (6%), social sphere (5% for 2026) and a 25% rate to banks and gambling.

Visas

Tax status is independent of immigration status.

Other taxes

Reduced VAT rates of 5% (2026) and 10% (2027) apply to medicines and medical services.

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• On: Worldwide income of residents (Tax Code article 221)
• Who: Permanent presence: 183 or more calendar days

Individuals present in Kazakhstan at least 183 calendar days in any consecutive 12-month period ending in the tax period, or with their centre of vital interests there, are residents taxed on income from sources in Kazakhstan and abroad.

Taxed on

Worldwide income of residents (Tax Code article 221); non-residents are taxed on Kazakhstan-source income only. Individual income tax is 10% of annual taxable income up to 8,500 times the monthly calculation index (MRP) and 15% on the part above that (article 363).

Who it applies to

• Permanent presence: 183 or more calendar days (arrival and departure days included) in any consecutive 12 months ending in the tax period; 90 days for an AIFC investment resident.
• Centre of vital interests (all together): Kazakh citizenship, residence permit or permanent residence; spouse or close relatives living in Kazakhstan, if any; real property available for living in Kazakhstan.

Exclusions

• State-posted staff, diplomats, crew of Kazakh-owned transport on international routes, military and some students, patients and researchers abroad remain resident (article 222 part 4, Kazakh citizens).

Days in the country

• At least 183 days in any consecutive 12-month period ending in the tax period · Permanent presence makes a person resident
• At least 90 days in any consecutive 12-month period ending in the tax period · AIFC investment resident

Tax residence

Code in force from 1 January 2026.

Visas

Tax residence follows presence days or centre of vital interests, not visa type; a residence permit counts toward the centre-of-vital-interests test.

Other taxes

Social contributions, VAT and property taxes apply separately; dividends are taxed under a separate 5% and 15% scale (article 363).

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