Kazakhstan Tax & Investment Guides
16 guides covering Kazakhstan taxation, IIT 10% flat rate (5% on dividends), CIT 20% standard (10% agriculture, 0% SEZ), VAT 12%, UAPF 10% mandatory pension, OSMS 2%+3% health insurance, social tax 9.5% employer, property tax 0.1-0.5%, CGT at CIT/IIT rates, 55+ double tax treaties, and key investment topics.
Personal Tax & Residency
IIT 10% flat, dividends 5%, tax residency 183-day rule, E-Salyq filing
Kazakhstan Personal Income Tax Guide 2026 โ IIT 10% Flat, Dividends 5%
Kazakhstan personal income tax (IIT). Flat 10% rate on all income, 5% on dividends, E-Salyq filing by 31 March, tax deductions, and residency rules for 2026.
Kazakhstan Tax Filing Guide โ E-Salyq Portal, 31 March Deadline, TIN, Penalties 2026
Kazakhstan tax filing for 2026. Annual returns via E-Salyq by 31 March. Corporate returns by 31 March. VAT monthly/quarterly. Penalties for late filing. Electronic digital signatures (EDS) required.
Kazakhstan Tax Residency Guide (183-Day Rule, DTTs, Residence Permit 2026)
Kazakhstan tax residency for 2026. 183-day physical presence test, no citizenship-based taxation, permanent home test, dual-residence resolved under DTA tie-breaker rules. Non-residents taxed only on Kazakh-source income.
Business & Corporate Tax
CIT 20%, agriculture 10%, SEZ 0%, cross-border WHT, transfer pricing
Kazakhstan Corporate Tax Guide 2026 โ CIT 20%, Agriculture 10%, SEZ 0%
Kazakhstan corporate income tax. Standard CIT 20% for resident companies, 10% for agriculture, 0% for SEZ participants. Withholding tax on outbound payments, transfer pricing, and filing requirements.
Kazakhstan Cross-Border Tax Guide โ Transfer Pricing OECD, WHT 15%, 55+ DTTs 2026
Kazakhstan cross-border taxation. Transfer pricing aligned with OECD guidelines. Thin capitalisation rules. Over 55 double tax treaties. WHT on outbound payments: dividends 15%, interest 15%, royalties 15%. CFC rules. EAEU coordination.
Kazakhstan SEZ Guide 2026 โ Special Economic Zones, Astana Hub, AIFC Tax Benefits
Kazakhstan Special Economic Zones (SEZ), Astana Hub IT park, and AIFC tax benefits. 0% CIT, VAT exemptions, customs duty relief, and land tax exemptions for qualifying participants.
VAT & Indirect Tax
VAT 12% standard, 0% exports, registration threshold KZT 30,000
Investment & Savings
CGT for companies/individuals, dividends 5%/15%, crypto as property, UAPF pension
Kazakhstan Capital Gains Tax Guide 2026 โ CGT at CIT/IIT Rates, 3-Year Exemption
Kazakhstan capital gains tax. Companies taxed at CIT rate (20%), individuals at IIT (10%). No CGT on shares held over 3 years. Property gains included in ordinary income.
Kazakhstan Crypto Tax Guide 2026 โ Digital Mining Tax, Crypto as Property, AIFC Framework
cryptocurrency taxation in Kazakhstan. Crypto treated as property for tax purposes. Digital mining tax (าะถะก) on cryptocurrency mining. AIFC providing regulatory framework for digital assets. KASE and AIFC exchange trading. Record-keeping requirements.
Kazakhstan Investment Income Guide 2026 โ Dividends 5%/15%, Interest 15%, CGT
Guide to taxation of investment income in Kazakhstan. Dividends 5% for residents, 15% WHT for non-residents. Interest 15% WHT. CGT at standard IIT/CIT rates. Over 55 DTTs reduce WHT.
Kazakhstan Pension Guide โ UAPF 10%, Retirement Age 58/63, Cumulative System 2026
the Kazakhstan pension system. Unified Accumulative Pension Fund (UAPF) 10% mandatory employee contribution. Retirement age 58 (women) / 63 (men). Cumulative defined-contribution system. Voluntary pension plans. Taxation of pension benefits.
Property & Wealth Tax
Property tax 0.1-0.5%, land tax, no inheritance/gift/wealth tax, rental income
Kazakhstan Inheritance & Gift Tax Guide 2026 โ No Inheritance Tax, No Gift Tax
Kazakhstan inheritance and gift tax rules. No inheritance tax, estate tax, or gift tax. Succession governed by Civil Code. Property registration fees and notary costs apply on transfer. No step-up in cost basis.
Kazakhstan Property Tax Guide 2026 โ 0.1-0.5% Local Rates, Land Tax
Kazakhstan property tax. Annual rate 0.1-0.5% of value depending on local municipality, separate land tax 0.1-1.5%, no annual wealth tax on property.
Kazakhstan Rental Income Guide 2026 โ 10% IIT, Simplified Regime Possible
rental income taxation in Kazakhstan. Rental income taxed at 10% IIT for individuals, 20% CIT for companies. Deductions for mortgage interest, maintenance, and depreciation. Simplified regime for sole proprietors.
Kazakhstan Wealth Tax Guide 2026 โ No Wealth Tax
Kazakhstan has no wealth tax, no annual net worth tax, and no income tax surcharge. Property tax (0.1-0.5%) and land tax (0.1-1.5%) are the closest recurring wealth-related levies. No foreign asset reporting regime.
Employment & Social Security
UAPF 10%, OSMS 2%+3%, social tax 9.5%, mandatory pension system
Tools & Calculators
Kazakhstan Salary Calculator
IIT 10%/15% and social deductions.
Kazakhstan Income Tax Calculator
IIT 10% flat, dividends 5%.
Kazakhstan Corporate Tax Calculator
CIT 20%, agriculture 10%, SEZ 0%.
Kazakhstan VAT Calculator
VAT 12% net/gross.
Kazakhstan Property Tax Calculator
0.1-0.5% local rate.
Kazakhstan Social Insurance Calculator
UAPF, OSMS, social tax.
Compound Interest Calculator
Project investment growth over time.
Mortgage Calculator
Estimate monthly mortgage payments.
Budget Calculator
50/30/20 budgeting tool.