Central & South Asia
Kazakhstan: tax at a glance
Residents are taxed on worldwide income. A new 2026 Tax Code added a 15% top personal band, raised VAT to 16%, and cut dividend withholding to 5%.
Worldwide (residence-based)
Last verified
Ways to relocate to Kazakhstan
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 15%Near flat: 10% on wage income up to 8,500 MCI and 15% above that, under the Tax Code effective 1 Jan 2026. Previously a flat 10%.
- Corporate income
- 20%
- Capital gains
- Taxed as income (10%/15%).
- VAT
- 16%
- Dividends (WHT)
- 5%
- Interest (WHT)
- 15%
- Royalties (WHT)
- 15%
- Social security (employee)
- 10%
- Social security (employer)
- 12%
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Property tax up to ~1.5% for legal entities. Individuals pay ~0.05%–2%.
- Other
- VAT raised from 12% to 16% and dividend withholding cut from 15% to 5% under the 2026 code. A 20% withholding tax applies to payments to low-tax jurisdictions.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
AIFC: a 0% corporate income tax rate for AFSA-licensed financial services providers on AIFC-sourced income, in place until 1 January 2066. The Investment Tax Residency Programme replaces the 183-day test with 90 days and exempts foreign income.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.