Kazakhstan Tax Rates 2025

Corporate Income Tax (CIT)

• Tax Rate: The standard CIT rate in Kazakhstan is 20%.
• Taxable Income: CIT is levied on the taxable income of legal entities.
• Permanent Establishment (PE): Foreign companies are subject to CIT on income derived from a Permanent Establishment (PE) in Kazakhstan.

Value Added Tax (VAT)

• Tax Rate: The standard VAT rate in Kazakhstan is 12%.
• Taxable Supplies: VAT applies to the supply of goods and services in Kazakhstan, as well as the importation of goods.
• VAT Registration: Businesses exceeding a certain turnover threshold are required to register for VAT.

Withholding Tax (WHT)

• Tax on Payments to Non-Residents: Kazakhstan imposes WHT on specific types of income paid to non-residents.
• WHT Rates: WHT rates vary depending on the type of income, such as:
  • Dividends
  • Interest
  • Royalties
• Double Tax Treaties (DTTs): Kazakhstan has DTTs with many countries, which may provide for reduced WHT rates or exemptions.

Property Tax

• Tax on Property: Legal entities owning property in Kazakhstan are subject to property tax.
• Tax rates: Rates vary.

Land Tax

• Tax on land plots located in Kazakhstan.

Other Taxes

• Excise Tax: Excise tax is levied on specific goods, such as alcohol and tobacco products.
• Subsoil Use Tax: Companies extracting natural resources in Kazakhstan are subject to subsoil use tax.

Tax Administration

• Tax Code: The Tax Code of the Republic of Kazakhstan governs the taxation system.
• Tax Authorities: The State Revenue Committee of the Ministry of Finance is responsible for tax administration.
• Tax Reporting: Taxpayers are required to file tax returns and pay taxes in accordance with the Tax Code.

Special Economic Zones (SEZs)

• Incentives: SEZs may offer tax incentives to attract investment in specific sectors.

Important Considerations for Foreign Investors