How income tax works in Kazakhstan
Kazakhstan income tax applies on worldwide income for tax residents and on Kazakhstan-source income for non-residents. From 1 January 2026, ordinary taxable income is taxed at 10% up to 8,500 MCI and 15% on the excess. In 2026, 8,500 MCI equals KZT 36,762,500.
Payroll withholding covers ordinary employment income, but self-assessment can still apply for income not taxed at source. Kazakhstan residents who fall under universal filing rules may need Form 250.00 or 270.00, and citizens or residence permit holders can have foreign asset and digital asset disclosure obligations.
Income tax brackets in Kazakhstan
| Bracket | Rate | Notes |
|---|---|---|
| Up to 8,500 MCI | 10% | KZT 36,762,500 in 2026. |
| Above 8,500 MCI | 15% | The excess over the threshold is taxed at 15%. |
Tax rates at a glance
- Personal income tax
- 10% / 15%
- Highest bracket tax
- 15%
- Foreign income tax
- 10% / 15%
- Tax on wages
- 10% / 15%
- Employee pension
- 10%
- Employee medical insurance
- 2%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
Local employeesRegional operatorsTreaty residentsCentral Asia foundersLong-term expats
Watch out for
- Expat payroll calculations can differ from local employee calculations because some pension and medical insurance rules depend on citizenship, residence permit status and EAEU status.
- The basic deduction is 30 MCI per month from 2026, capped at 360 MCI per year, but employee business deductions are not generally available unless the individual is registered as an entrepreneur.
- Foreign bank accounts, foreign property, securities, participation interests and digital assets can trigger information reporting for Kazakhstan citizens and residence permit holders.
Frequently asked questions
What is the Kazakhstan income tax rate in 2026?
Kazakhstan personal income tax is 10% on ordinary taxable income up to 8,500 MCI and 15% on income above that threshold.
Do expats pay income tax in Kazakhstan?
Yes, if they have Kazakhstan-source income or become Kazakhstan tax residents. Residents are generally taxed on worldwide income, while non-residents are taxed on Kazakhstan-source income.
Do Kazakhstan residents file annual tax returns?
Many do. Payroll income may be withheld at source, but self-assessment and universal filing rules can require annual forms, especially for foreign income, foreign assets or income not taxed at source.