Kazakhstan

An individual is a Kazakhstan tax resident if present in the country for 183 days or more within any 12-month period ending in the reporting period, or, with fewer days present, if their centre of vital interests is in Kazakhstan — held simultaneously as Kazakhstan citizenship or a residence permit, family or close relatives living in Kazakhstan, and real estate owned in Kazakhstan.

Individuals with income from Kazakhstan or other sources not taxed at source must submit an annual individual income tax declaration by 15 September of the year following the reporting year, with any tax due paid within ten calendar days after that deadline.

Kazakhstan tax residents are taxed on their worldwide income, while non-residents are taxed only on their Kazakhstan-source income.

Kazakhstan grants individuals a basic tax deduction of 30 MCI per month (capped at 360 MCI a year from 1 January 2026), plus deductions for mandatory pension and social medical insurance contributions, with larger deductions for persons with group I or II disabilities and other privileged categories. Employees cannot claim business deductions; that mechanism is available only to individuals registered as entrepreneurs.

Kazakhstan offers two elective special tax regimes that registered individuals may choose instead of the standard scale: a self-employed regime with a 0% individual income tax rate (plus a 4% social-payments rate) on monthly income up to 300 MCI, and a simplified-declaration regime under which an individual entrepreneur (or a resident legal entity) with annual income up to 600,000 MCI pays a single 4% rate in place of the standard individual (or corporate) income tax.

The mandatory VAT registration threshold for 2026 is turnover of 10,000 times the Monthly Calculation Index (MCI) — approximately KZT 43.25 million, using 2026's MCI value of KZT 4,325; the VAT reporting period is a calendar quarter.

Exports of goods and international transportation services are zero-rated. A list of goods, works and services exempt from VAT includes certain financial services provided by financial institutions, financial leasing, notary and advocacy services, transactions in financial securities and investment gold, and loan transactions.

Kazakhstan's capital gains tax may exempt disposals of government securities, agency bonds, mutual investment fund units, and resident-issued debt securities, except where the income accrues to a person resident in a state with preferential taxation. Shares or participation interests in a resident legal entity may also be exempt, but only where all of the following hold: the taxpayer has owned the shares for more than three years, the company whose shares are sold is not a subsurface user, and more than 50% of that company is not owned by subsurface user(s). Gains on securities sold through open trading on the official list of a Kazakhstan stock exchange on the day of sale may also be exempt.

Gains from selling digital assets may be exempt from Kazakhstan's capital gains income tax where the income is determined to have been derived from digital mining activities.