Tax in Kazakhstan

Who is the tax authority?

Kazakhstan's State Revenue Committee (KGD — Komitet gosudarstvennykh dokhodov) sits under the Ministry of Finance. KGD operates regional administrations and a dedicated Department for the Largest Taxpayers.

Filings flow through the eGov.kz portal and KGD electronic services. Tax disputes go through KGD internal review, the Tax Appellate Commission, then administrative courts.

The credentialed accounting profession is the Certified Accountant of Kazakhstan (CAP), regulated by the Chamber of Auditors. Substantive law is the Tax Code of the Republic of Kazakhstan (Law 120-VI, effective 1 January 2018). A revised Tax Code draft was under Mazhilis consideration in 2024 targeting a 2026 effective date.

What is the tax year and when are returns due?

Kazakhstan uses the calendar year. PAYE (IPN) is withheld monthly by employers; most wage earners never need to file.

Who counts as a Kazakhstan tax resident?

Under Article 217 of the Tax Code, tax residency applies if any one of three tests is met:

• Physical presence of 183+ days in any 12-month period ending in the tax year
• Centre of vital interests in Kazakhstan (permanent residence registration is the primary indicator)
• Kazakh citizen working abroad as a state employee

Residents are taxed on worldwide income. Non-residents pay tax on Kazakhstan-source income at flat rates (typically 20% with treaty reductions available).

Foreign nationals on long-term assignments commonly hit the 183-day test in their first year. A registration address alone can trigger residency even with limited physical presence.

Deep-dive: see expat and cross-border tax in Kazakhstan for assignment and dual-residency rules.

What are the personal income tax rates?

Kazakhstan applies a single flat rate — one of the lowest flat-rate PIT regimes in Eurasia:

Mandatory payroll charges also apply on top of PIT:

Deep-dive: see self-employed tax in Kazakhstan.

How does corporate tax work?

Kazakhstan's corporate income tax (KPN) rate splits by sector and company size:

Subsoil-use sectors (oil, gas, uranium mining) face standard 20% KPN plus Excess Profits Tax and Mineral Extraction Tax — creating a multi-layer burden unique to the extractive sector.

Withholding tax on non-resident dividends is 15% (treaty rates apply; 0% for qualifying participation). Royalties: 15% default. Interest: 15% default. Tax losses carry forward 10 years; no carryback.

Pillar Two: Kazakhstan is an OECD Inclusive Framework member but had not yet formally transposed QDMTT/IIR rules as of 2025. The 2024 Tax Code draft included Pillar Two provisions targeting 2026.

Deep-dive: see small business tax in Kazakhstan.

What about VAT and other indirect taxes?

Kazakhstan's VAT equivalent is NDS (Nalog na dobavlennuyu stoimost'). At 12%, it is one of the lowest standard rates in Eurasia.

Mandatory NDS registration threshold: 30,000 Monthly Calculation Indices (MCI) of annual turnover (approximately KZT 110.7 million for 2024). Foreign B2C digital-service providers (streaming, SaaS, marketplaces) register and remit NDS under "Google Tax" provisions effective 1 January 2022.

The 2024 Tax Code draft proposed raising the standard rate to 16% from 2026 — track legislative progress before making multi-year commitments.

Excise Tax applies on alcohol, tobacco, and fuel. Customs-VAT on imports is collected at the border by KGD Customs.

Deep-dive: see VAT and indirect tax in Kazakhstan.

KZT and the currency framework

How are cryptoassets taxed?

Kazakhstan passed the Law on Digital Assets (Law 193-VII, effective 1 April 2023) — a Central Asia first-mover on dedicated crypto legislation.

Receipt of crypto as employment compensation is taxable as regular PIT. NFTs and stablecoins fall under Law 193-VII classification on a case-by-case basis.

Deep-dive: see crypto taxation in Kazakhstan.

What is the treaty network?

Kazakhstan has approximately 55 active bilateral double-tax treaties — the largest network in Central Asia. Kazakhstan ratified the OECD Multilateral Instrument (MLI) on 24 June 2020.

Major partners outside the ring above include: Netherlands, Italy, Spain, Belgium, Austria, Poland, Czech Republic, Hungary, Iran, Pakistan, Ukraine, Belarus, Armenia, all Central Asian neighbors, and several African and Latin American counterparts.

Deep-dive: see tax treaty relief in Kazakhstan.

Where does Kazakhstan sit in the Central Asia cohort?

Kazakhstan is the Central Asia economic anchor — its GDP is roughly 5 times Uzbekistan's and 25 times Kyrgyzstan's. The five Central Asian states run four distinct tax archetypes:

Meet a Kazakhstan-resident taxpayer

Common penalties and pitfalls

Foreigners and multinational groups trip on these recurring traps in Kazakhstan:

Who provides tax compliance services in Kazakhstan?

Tax compliance work in Kazakhstan is handled by licensed accounting and audit firms - international networks in Almaty and Astana alongside local outsourced-accounting providers. A routine engagement covers registration with the State Revenue Committee (KGD), periodic VAT returns for registered traders, payroll withholding and social contributions, and the annual income declarations, filed through the authority's electronic channels. Cross-border groups typically layer treaty relief on top of the standard filings, and foreign-owned entities often outsource the whole calendar to one local provider.

Credentials matter more than branding. The Kazakhstan directory lists the recognised professional bodies and shows how to verify an accountant or auditor before engaging one, and the treaty relief page covers the cross-border rules a compliance provider works with.

When should you talk to a Kazakhstan tax pro?

Some situations clearly need professional support:

• You are a foreign national with a Kazakhstan address or long-term assignment
• Your company holds a subsoil-use contract (oil, gas, uranium)
• You are setting up or operating an AIFC-registered entity
• You are a multinational group subject to TP documentation and Pillar Two monitoring
• You received a KGD audit notice or are subject to Universal Income Declaration obligations
• You trade cryptoassets or operate a crypto-mining business outside the AIFC
• You provide B2C digital services to Kazakh customers and need to assess Google Tax registration

You can find vetted Kazakhstan practitioners through the directory below.

This page provides general information only. It is not personal guidance for your specific situation. Tax rules change. Always check current figures with the KGD website or a licensed Kazakhstan practitioner before filing.