Kazakhstan Corporate Tax Guide 2026

Overview — Corporate Tax in Kazakhstan

Corporate tax in Kazakhstan is governed by the Tax Code of the Republic of Kazakhstan and administered by the State Revenue Committee (Ministry of Finance). A company is tax resident in Kazakhstan if it is incorporated under Kazakh law or if its place of effective management is in Kazakhstan. Resident companies are taxed on worldwide income; non-resident companies operating through a permanent establishment in Kazakhstan are taxed on Kazakh-source income at the same 20% rate. The standard tax year is the calendar year, though companies may apply for a different accounting period.

Standard CIT Rate — 20%

The standard corporate income tax rate is 20% on taxable profits. Taxable profit is calculated as gross revenue less allowable deductions including operating expenses, depreciation, interest costs (subject to thin capitalisation rules), and tax losses carried forward. Losses may be carried forward for up to 10 years but cannot be carried back. Depreciation is calculated using the declining balance method with rates varying by asset category: buildings 8%, machinery 15-25%, computers 30-40%, and vehicles 15-25%.

Reduced Rate for Agriculture — 10%

Agricultural producers benefit from a reduced CIT rate of 10% on income from agricultural activities. To qualify, the company must derive at least 70% of its gross revenue from agricultural production, processing, or related services. The reduced rate applies to the portion of taxable profit attributable to agricultural activities. Agricultural enterprises also benefit from VAT exemptions or reduced rates on certain inputs and simplified land tax regimes in many regions.

SEZ Participants — 0% CIT

Companies registered as participants in Kazakhstan's Special Economic Zones (SEZs) may qualify for a 0% CIT rate on qualifying activities for a defined period (typically 5-10 years depending on the SEZ and investment volume). SEZs include Astana Hub (IT and innovation), Aktau Sea Port (logistics), Almaty (commercial), and several others across Kazakhstan. Qualifying participants must meet investment thresholds and employment targets. Full details are in the SEZ guide.

Withholding Tax on Outbound Payments

Payments to non-residents are subject to withholding tax at the following standard rates (subject to DTA reductions):

• Dividends: 15% (or 5% for residents)
• Interest: 15%
• Royalties: 15%
• Management and consultancy fees: 15%
• Insurance premiums: 10%

Kazakhstan's DTAs with over 55 countries typically reduce these rates to 5-10% for dividends and 10% for interest and royalties.

FAQs

What is the penalty for late filing of corporate tax returns?

Late filing attracts a penalty of 5-50% of the tax due depending on the delay. Late payment accrues interest at the National Bank refinancing rate plus 1% per month. Tax authorities may freeze bank accounts and seize assets for persistent non-compliance.

Can a foreign company operate through a branch in Kazakhstan?

Yes, foreign companies may register a branch or representative office in Kazakhstan. A branch is taxed at 20% on Kazakh-source profits attributable to the branch. Representative offices limited to marketing and liaison activities may not be subject to CIT if they do not generate taxable income.

Does Kazakhstan have a participation exemption for dividends?

Kazakhstan does not have a full participation exemption. Dividends received from Kazakh and foreign subsidiaries are generally included in taxable income. However, certain exemptions may apply for dividends received from companies in which the Kazakh parent holds a substantial stake.

Disclaimer

This guide provides general information about Kazakhstan corporate tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Kazakh tax advisor or the State Revenue Committee for advice specific to your situation. InvestmentKit does not provide tax advice.