🇰🇿 Kazakhstan
KZ / KAZ #9
Nomad Score
58.0
Cities
12
Region
Silk Road,
Caspian Region,
Asia,
Asia,
Central Asia,
Eurasian Economic Union
Currency
KZT
🇰🇿 KAZAKHSTAN TAX PROFILE
Data year: 2026
Tax System
Worldwide
Worldwide taxation for residents. Flat 10% PIT rate (progressive from 2026).
Worldwide taxation for residents. Flat 10% PIT rate (progressive from 2026).
Top PIT Rate
15.0%
Corporate Tax Rate
20.0%
VAT
16.0%
Capital Gains Tax
10.0%
Capital gains for individuals taxed at 10%. Corporate gains included in CIT at 20%.
Capital gains for individuals taxed at 10%. Corporate gains included in CIT at 20%.
Social Security (Employee)
10.0%
Social Security (Employer)
3.5%
Dividend Withholding
15.0%
Interest Withholding
15.0%
Royalty Withholding
15.0%
Treaty Count
55
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if present 183+ days in a calendar year or has center of vital interests in Kazakhstan.
Exit Tax
No
CFC Rules
Yes
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
March 31
📚 SOURCES
- Kazakhstan eGov tax code (accessed May 3, 2026)
- Kazakhstan Ministry of National Economy tax code update (accessed May 3, 2026)
- PwC - Kazakhstan (accessed Mar 23, 2026)
🔗 RELATED
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