Kazakhstan tax
Tax residence: At least 183 days in any consecutive 12 months ending in the tax period. Special regime for new residents: Corporate tax, VAT and employee income relief.
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Tax residence
- 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.
- Article 222 (resident individual) and Article 221 (taxation of residents and non-residents) of the Tax Code, in force from 1 January 2026.
- Code in force from 1 January 2026.
Special regimes for new residents
Special regime
Astana Hub participants: corporate tax, VAT and employee income relief
0% tax
Details
- On: Corporate income from priority ICT activities of a registered Astana Hub participant
- Who: Legal entity incorporated in the Astana Hub autonomous cluster fund as a participant
Qualifying Astana Hub participants get a 100% reduction of corporate income tax, VAT exemption on qualifying sales and imports, and exclusion of employees' income from social tax; employee income of Astana Hub participants is listed among personal-income exemptions. 1 2
Taxed on
Corporate income from priority ICT activities of a registered Astana Hub participant.
Who it applies to
- Legal entity incorporated in the Astana Hub autonomous cluster fund as a participant.
- At least 90% of total annual income comes from priority information and communication technology activities.
- For goods, the goods meet the own-production criteria.
Exclusions
- Participants of Astana Hub cannot use the general investment tax preferences.
- Chapter 82 preferences are stated to be valid until 1 January 2029.
Tax residence
Entity-level regime; individuals' residency follows Article 222.
Visas
Astana Hub staff can obtain C3 work visas for up to 5 years; the tax regime does not itself grant a visa.
Other taxes
VAT exemption on imports applies only to goods on the approved list used exclusively for priority ICT activities.
Checked against official sources on Change log
Which visas the regimes apply to
- Corporate tax, VAT and employee income relief: Astana Hub / AIFC work visa. Astana Hub staff can obtain C3 work visas for up to 5 years; the tax regime does not itself grant a visa.
Standard rules and foreign-source income
Standard rules
Personal income tax and residency (Tax Code 2026)
10% tax
Details
- 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. 1
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%.
Checked against official sources on Change log
Standard rules
Corporate income tax 20% and VAT 16%
20% tax
Details
- 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. 1
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.
Checked against official sources on Change log
Standard rules
Kazakhstan: residence test and worldwide taxation of residents
10% tax
Details
- 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. 3
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).
Checked against official sources on Change log
VAT, social security and 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%.
- VAT exemption on imports applies only to goods on the approved list used exclusively for priority ICT activities.
- Reduced VAT rates of 5% (2026) and 10% (2027) apply to medicines and medical services.
- Social contributions, VAT and property taxes apply separately; dividends are taxed under a separate 5% and 15% scale (article 363).
Questions people ask
When do you become a tax resident in Kazakhstan?
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). Article 222 (resident individual) and Article 221 (taxation of residents and non-residents) of the Tax Code, in force from 1 January 2026.
Who qualifies for Corporate tax, VAT and employee income relief?
Legal entity incorporated in the Astana Hub autonomous cluster fund as a participant. Astana Hub staff can obtain C3 work visas for up to 5 years; the tax regime does not itself grant a visa.
How are NeoNomad B12-1 holders taxed in Kazakhstan?
No special regime in our records is tied to the NeoNomad B12-1. The standard rules apply: 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.
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Sources (3)
Official sources
- Tax Code of the Republic of Kazakhstan (Code No. 214-VIII of 18 July 2025) · Ministry of Justice of Kazakhstan (Adilet legal database) · checked 2026-10-11 · published 2025-07-18
- Joint Order: Rules for invitations and issue of Republic of Kazakhstan visas (Annex 1 visa categories), as amended · Ministry of Foreign Affairs / Ministry of Internal Affairs of Kazakhstan (Adilet legal database) · checked 2026-10-12
- Tax Code of the Republic of Kazakhstan (Code No. 214-VIII of 18 July 2025) · Adilet legal information system, Ministry of Justice of Kazakhstan · checked 2026-10-11 · published 2025-07-18