Tax system in Kazakhstan
Kazakhstan is not a zero-tax jurisdiction. Tax residents are generally taxed on worldwide income, while non-residents are taxed on Kazakhstan-source income. From 1 January 2026, ordinary individual income is taxed at 10% up to 8,500 MCI and 15% on income above that threshold.
Companies generally pay 20% corporate income tax, with a 25% rate for certain banking and gambling activities and reduced sector rates for qualifying agriculture and social-sector activities. Kazakhstan also has 16% VAT, payroll taxes and contributions, property tax, land tax, excise duties and withholding tax on Kazakhstan-source payments to non-residents.
Tax rates at a glance
- Income tax
- 10% / 15%
- Wealth tax
- 0%
- Inheritance tax
- 0%
- Capital gains tax
- 10% / 15%
- Corporate tax
- 20%
- Dividend tax
- 5% / 15%
- VAT
- 16%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
Regional operatorsNatural resources groupsLocal employersCentral Asia investorsTreaty users
Watch out for
- Kazakhstan's new Tax Code applies from 1 January 2026, changing PIT, VAT, social tax, employer pension contributions and several corporate rules.
- Residents can have annual self-assessment and universal filing obligations, including disclosure of foreign bank accounts, securities, participation interests, property and digital assets.
- VAT rose to 16% in 2026, with reduced rates for certain medical supplies and services, e-invoicing obligations and a mandatory registration threshold based on 10,000 MCI.
Frequently asked questions
Is Kazakhstan a low-tax country?
Kazakhstan is moderate-tax rather than low-tax. Individuals face 10% and 15% PIT rates, companies generally pay 20% CIT, VAT is 16%, and payroll charges can be significant.
Which taxes apply in Kazakhstan?
The main taxes to check are personal income tax, corporate income tax, VAT, withholding tax, payroll social tax and contributions, property tax, land tax, excise duties and sector-specific taxes for subsoil users and regulated activities.
Is Kazakhstan good for expats and founders?
Kazakhstan can work for founders and expats with genuine local activity, but the tax system is compliance-heavy. Residence, payroll, VAT registration, e-invoices, banking and foreign asset reporting matter as much as headline rates.