How corporate tax works in Kazakhstan
Kazakhstan resident companies are generally taxed on worldwide income at the standard 20% corporate income tax rate. Non-resident companies are taxed on income attributable to a Kazakhstan permanent establishment and on certain Kazakhstan-source income.
From 2026, the new Tax Code keeps the standard 20% rate but adds differentiated rates, including 25% for banks except certain business lending and for casino, slot machine hall, totalizator and bookmaker services. Reduced rates can apply to qualifying agricultural production, agricultural cooperatives and social-sector organizations.
Tax rates at a glance
- Standard corporate tax
- 20%
- Bank/gambling CIT
- 25%
- Agricultural production
- 3%
- Agricultural cooperatives
- 6%
- Social-sector organizations
- 5%
- VAT
- 16%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
Local operatorsRegional groupsAgriculture businessesNatural resources groupsTreaty users
Watch out for
- Annual CIT declarations are due by 31 March, with final payment generally due by 10 April and monthly advance payments for taxpayers above the relevant income threshold.
- Kazakhstan VAT is 16% from 2026, with e-invoicing, quarterly reporting and a mandatory VAT registration threshold of 10,000 MCI.
- Payroll is not just salary withholding. Employers may owe 6% social tax, 5% social insurance contributions in relevant cases, 3% employer medical insurance and 3.5% employer pension contributions from 2026.
Frequently asked questions
What is the Kazakhstan corporate tax rate?
The standard Kazakhstan corporate income tax rate is 20% in 2026.
Which companies pay 25% corporate tax in Kazakhstan?
The 25% rate applies to certain banking activities, except business lending, and to entities providing casino, slot machine hall, totalizator and bookmaker services.
Does Kazakhstan have VAT?
Yes. Kazakhstan's standard VAT rate is 16% from 1 January 2026, with reduced rates and exemptions for selected goods and services.