Kazakhstan
Central Asia · KZ · 54 treaties
What are the main tax rates in Kazakhstan?
Kazakhstan has a top personal income tax rate of 15%, a corporate tax rate of 20%, and a standard VAT of 12%.
Tax profile
| Corporate income tax | 20% |
| Withholding — dividends | 15% |
| Withholding — interest | 15% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 12% |
| Personal income (top rate) | 15% |
| Capital gains | 0% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | Yes |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | Digital Nomad Visa (Kazakhstan) |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Kazakhstan?
- You can become a tax resident in Kazakhstan after spending 183 days there.
- Does Kazakhstan have a capital gains tax?
- Kazakhstan has a 0% capital gains tax rate.
- Is there a nomad visa for Kazakhstan?
- Yes, Kazakhstan offers a nomad visa.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- Presence in Kazakhstan for 183 or more days in any consecutive 12‑month period ending in the reporting tax year
- Centre of vital interests located in Kazakhstan when present less than 183 days, based on simultaneous criteria: Kazakhstan citizenship or residence permit, family and/or close relatives living in Kazakhstan, and ownership of real estate in Kazakhstan available for use
Leaving and staying under 183 days generally ends tax residency, but it can be harder for Kazakh citizens or residence‑permit holders with family and housing in Kazakhstan because the centre‑of‑vital‑interests test can still keep them resident.
Source: State Revenue Committee, Ministry of Finance of the Republic of Kazakhstan
Tax treaty network (64)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Armenia | 10% | 10% | 10% |
| Austria | 15% | 10% | 10% |
| Azerbaijan | 10% | 10% | 10% |
| Belarus | 15% | 10% | 15% |
| Belgium | 15% | 10% | 10% |
| Canada | 15% | 10% | 10% |
| China | 10% | 10% | 10% |
| Croatia | 10% | 10% | 10% |
| Czechia | 10% | 10% | 10% |
| Estonia | 15% | 10% | 15% |
| Finland | 15% | 10% | 10% |
| France | 15% | 10% | 10% |
| Germany | 15% | 10% | 10% |
| India | 10% | 10% | 10% |
| Iran | 15% | 10% | 10% |
| Italy | 15% | 10% | 10% |
| Japan | 15% | 10% | 10% |
| South Korea | 15% | 10% | 10% |
| Latvia | 15% | 10% | 10% |
| Lithuania | 15% | 10% | 10% |
| Luxembourg | 15% | 10% | 10% |
| Malaysia | 10% | 10% | 10% |
| Mongolia | 10% | 10% | 10% |
| Netherlands | 15% | 10% | 10% |
| Norway | 15% | 10% | 10% |
| Pakistan | 15% | 12.5% | 15% |
| Poland | 15% | 10% | 10% |
| Russia | 10% | 10% | 10% |
| Romania | 10% | 10% | 10% |
| Saudi Arabia | 5% | 10% | 10% |
| Singapore | 10% | 10% | 10% |
| Slovakia | 15% | 10% | 10% |
| Slovenia | 15% | 10% | 10% |
| Turkey | 10% | 10% | 10% |
| Ukraine | 15% | 10% | 10% |
| United Kingdom | 15% | 10% | 10% |
| United States of America | 15% | 10% | 10% |
| Vietnam | 15% | 10% | 10% |
| Albania | — | — | — |
| Bosnia and Herzegovina | — | — | — |
| Bulgaria | 10% | 10% | 10% |
| Denmark | — | — | — |
| Egypt | 15% | 10% | 10% |
| Georgia | 15% | 10% | 10% |
| Greece | — | — | — |
| Hungary | 15% | 10% | 10% |
| Indonesia | — | — | — |
| Israel | — | — | — |
| Kyrgyzstan | 10% | 10% | 10% |
| Kuwait | 5% | 10% | 10% |
| Moldova | 15% | 10% | 10% |
| Portugal | — | — | — |
| Spain | 15% | 10% | 10% |
| Sweden | 15% | 10% | 10% |
| Switzerland | 15% | 10% | 10% |
| Tajikistan | 15% | 10% | 10% |
| Turkmenistan | 10% | 10% | 10% |
| Uzbekistan | 10% | 10% | 10% |
| Cyprus | 15% | 10% | 10% |
| Ireland | 15% | 10% | 10% |
| North Macedonia | 15% | 10% | 10% |
| Qatar | 10% | 10% | 10% |
| United Arab Emirates | 5% | 10% | 10% |
| Republic of Serbia | 15% | 10% | 10% |