- Brackets updated
migrated from the production database; research reasoning not recorded.
Top income tax
15.0%
Worldwide system
Corporate tax
20.0%
VAT
16.0%
standard rate
Tax residency
183 days
55 tax treaties
Kazakhstan tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on worldwide income; non-residents on Kazakhstan-source income. From 1 January 2026, employment and other ordinary taxable income uses a two-step PIT scale: 10% on annual taxable income up to 8,500 times the monthly calculation index (MCI) and 15% on the excess (2026 MCI KZT 4,325, threshold KZT 36,762,500). Standard corporate income tax is 20% (higher sectoral rates apply to banks, gambling, agriculture and social-sphere entities). VAT is 16% on taxable turnover and imports from 2026.
- Top PIT rate
- 15.0%
- Corporate tax rate
- 20.0%
- VAT
- 16.0%
- Capital gains tax
- 15.0% Gains on securities and other property are taxed as individual income at 10% on annual income up to KZT 36,762,500 and 15% above that threshold. Exemptions apply for listed securities traded on KASE/AIX, qualifying resident shares or debt held more than three years, government and certain mutual-fund instruments, and other cases in the Tax Code.
- Social security (employee)
- 10.0%
- Social security (employer)
- 3.5%
- Social security cap (annual)
- KZT 51,000,000
- Dividend withholding
- 15.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Treaty count
- 55
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| KZT 0 | and above | 20.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| KZT 0 | KZT 36,762,500 | 10.0% |
| KZT 36,762,501 | and above | 15.0% |
Social security
| Bracket min | Bracket max | Rate |
|---|---|---|
| KZT 0 | KZT 51,000,000 | 10.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident if present 183 or more days in Kazakhstan within any rolling 12-month period ending in the reporting year (including arrival and departure days), or if present fewer than 183 days but the centre of vital interests is in Kazakhstan (citizenship or residence permit, family and/or available real estate in Kazakhstan). Non-residents may rely on a treaty and a foreign tax residency certificate filed by the return deadline.
- Exit tax
- No
- CFC rules
- Yes Controlled foreign company rules apply when a Kazakhstan resident holds at least 25% of a foreign entity (or controls it) and the foreign effective tax rate is below 10% or the entity is in a black-listed jurisdiction, subject to DTT and de minimis exclusions; undistributed CFC profits are included in the resident’s CIT base.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- September 15
Sources
- PwC Kazakhstan Tax Summary (accessed Oct 9, 2026) Progressive PIT from 2026, CIT 20%, VAT 16%, WHT, social contributions, residency, CFC, filing Form 270.00
- Tax Code Article 503 — VAT rates (accessed Oct 9, 2026) Standard VAT 16% from 1 January 2026 (Tax Code No. 214-VIII)
- State Revenue Committee — PIT calculator (accessed Oct 9, 2026) Official SRC tools; legacy calculator text still reflects pre-2026 flat 10% formula
Change history
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.