Kazakhstan – Luxembourg
Double-tax treaty
Treaty overview
In force
Withholding rates
This treaty's reduced withholding rates are not published in our source set. The statutory rates below apply unless the treaty text provides a reduction.
| Payment type | Treaty rate | Statutory (Kazakhstan) | Statutory (Luxembourg) |
|---|---|---|---|
| Dividends | — | 15% | 15% |
| Interest | — | 15% | 0% |
| Royalties | — | 15% | 0% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | Kazakhstan | Luxembourg |
|---|---|---|
| Corporate income tax | 20% | 17% |
| WHT -- dividends | 15% | 15% |
| WHT -- interest | 15% | 0% |
| WHT -- royalties | 15% | 0% |
| VAT / GST | 12% | 17% |
| Personal income (top) | 15% | 42% |
| Capital gains | 0% | 0% |
| Pillar 2 status | none | implemented |
Source: State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (as of 2026-05-30)