Kazakhstan Tax Exempt Income



Afactual information regarding Kazakhstan tax-exempt income for foreign investors 2025

General Principle

In Kazakhstan, income is generally subject to taxation unless specifically exempted by the Tax Code of the Republic of Kazakhstan.



Categories of Tax-Exempt Income

While the scope of tax-exempt income is relatively limited, here are some key areas:
  • Exemptions under Special Tax Regimes:
    • Certain activities conducted within designated Special Economic Zones (SEZs) may be eligible for corporate income tax (CIT) exemptions for a defined period.
      The specific conditions and duration of these exemptions are governed by the legislation pertaining to each SEZ.
  • Exemptions Related to International Treaties:
    • Income may be exempt from taxation in Kazakhstan according to the provisions of a Double Tax Treaty (DTT) between Kazakhstan and another country.
      The applicability and extent of these exemptions vary based on the specific terms of the relevant DTT.
  • Exemptions for Specific Financial Instruments:
  • Specific types of income derived from particular financial instruments may be exempt from taxation, subject to conditions outlined in the Tax Code.
  • Agricultural Sector:
    • Certain income earned by agricultural producers may qualify for specific tax exemptions, provided they meet the criteria stipulated in the Tax Code.




    Important Considerations for Foreign Investors

    • Residency Status: The tax residency status of the foreign investor (both individual and corporate) is crucial in determining the applicability of tax exemptions.
    • Source of Income: The source of the income is a key factor in determining its taxability in Kazakhstan.
    • Double Tax Treaties (DTTs): Kazakhstan has DTTs with numerous countries. These treaties can significantly impact the taxation of income earned by foreign investors and may provide for exemptions or reduced rates.
    • Compliance: Strict adherence to Kazakhstan's tax laws and regulations is mandatory to qualify for any applicable exemptions.
    • Disclaimer: This information is a general overview and does not constitute tax advice. Foreign investors should consult with qualified tax professionals in Kazakhstan for advice tailored to their specific circumstances. Tax laws and regulations in Kazakhstan are subject to change.


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