Taxes in Kazakhstan

Personal income tax rate

A single flat rate of 10% applies to the income of individuals.

Who counts as a tax resident

A tax resident of Kazakhstan is an individual who has spent 183 or more days in Kazakhstan during any rolling 12-month period (including arrival and departure days), or has spent fewer than 183 days but whose center of vital interests is located in Kazakhstan.

A center of vital interests is considered to be in Kazakhstan if, during the reporting year, all of the following are true at the same time:

• the individual had Kazakh citizenship or a residence permit;
• the individual's family and/or close relatives resided in Kazakhstan;
• the individual and/or family members owned real estate in Kazakhstan available to them at any time.

Who counts as a non-resident

An individual who does not meet the tax-resident criteria above is a non-resident. A foreign citizen or stateless individual may also be recognized as a non-resident under an applicable double tax treaty (DTT). The foreign tax residency certificate must be submitted by the tax return deadline (March 31 of the year following the reporting year), duly legalized (apostilled), with a notarized Russian/Kazakh translation attached.

What to know about Kazakhstan taxes

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