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 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%.
- 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)