How capital gains tax works in Kazakhstan
Kazakhstan does not run a separate personal capital gains tax system. Individual capital gains are generally taxed as income at 10% up to the annual 8,500 MCI threshold and 15% above it. Corporate capital gains are generally included in taxable income and taxed at the ordinary CIT rate.
Exemptions can apply, especially for certain securities traded under open-trade regimes on KASE or AIX and for qualifying disposals meeting holding-period and non-subsoil conditions. The details matter because Kazakhstan's 2026 international tax changes tightened capital gains rules for disposals involving Kazakhstan assets and resident companies.
Tax rates at a glance
- Capital gains tax
- 10% / 15%
- Corporate capital gains
- 20%
- Share gains
- 10% / 15%
- Real estate gains
- 10% / 15%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsPublic market investorsFoundersReal estate ownersTreaty users
Watch out for
- Kazakhstan-source capital gains paid to non-residents can trigger withholding tax analysis, treaty checks and source rules.
- Securities exemptions are conditional. Exchange listing alone is not always enough; open trading, active trade, holding period, blacklist and subsoil-user conditions can matter.
- Crypto and digital assets should be documented carefully because tax reporting and source-of-funds checks can still apply even when custody is offshore.
Frequently asked questions
Does Kazakhstan have capital gains tax?
Yes. Kazakhstan generally taxes individual capital gains through personal income tax at 10% or 15%, and corporate gains through corporate income tax.
Are stock market gains taxed in Kazakhstan?
Stock gains can be taxable, but exemptions may apply for certain securities traded under open-trade regimes on Kazakhstan exchanges if the statutory conditions are met.
Are real estate gains taxed in Kazakhstan?
Real estate gains can be taxed as individual income at 10% or 15%, depending on the taxpayer's annual income level and applicable exemptions or source rules.