How to become a tax resident of Kazakhstan in 2026
183 days in any 12 months or a centre of vital interests, 10% and 15% tax on worldwide income and a free certificate in 2 business days: a guide for foreigners.
In short: you become a Kazakh tax resident by spending 183 days or more in the country in any 12 consecutive months, counting days of entry and exit, or if your centre of vital interests is in Kazakhstan. A resident pays 10% and 15% income tax on worldwide income.
| Item | In 2026 |
|---|---|
| Day rule | 183 days or more in any 12 consecutive months, days of entry and exit included |
| Legal basis | Tax Code of Kazakhstan of 18 July 2025 No. 214-VIII |
| Centre of vital interests | citizenship or a residence permit together with family and a home in Kazakhstan make you resident even without 183 days |
| Special regimes | an entrepreneur on the simplified return pays 4% of income, 2% to 6% depending on the region; Astana International Financial Centre participants get reliefs for financial services |
| Residence permit needed? | not for residency by days, but visa-free periods are too short for 183 days: in practice you need a residence permit or temporary residence permission |
| Residency certificate | State Revenue Committee: e-government portal, taxpayer account or public service centre; free, 2 business days, for use abroad only |
| Foreign income | taxed: 10% on annual income up to $82,000 and 15% above, with credit for tax paid abroad |
Data checked 07.10.2026. Amounts in US dollars at the National Bank of Kazakhstan rate on that date.
Kazakhstan is a country where tax residency works both ways. It gives you a certificate for double tax treaties and a clear status for banks and employers, and in return Kazakhstan taxes a resident's worldwide income: salary from a foreign company, dividends, interest on foreign deposits and gains on property sold abroad.
A new Tax Code applies from 2026. Residency for withholding purposes is now determined by the employer or another tax agent, income tax has two rates, and the residency certificate is issued only for use abroad. Below: how days are counted, how to become resident step by step, where to get the certificate and what citizens of certain countries should know.
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How days are counted in Kazakhstan
Days of actual presence are counted over any 12 consecutive months ending in the current tax year. The day of entry and the day of exit both count. You can reach 183 days, for example, from July to December of one year and January to March of the next: what matters is that the 12-month window ends in the year you need.
The second ground is the centre of vital interests. A foreigner with a Kazakh residence permit whose family and home are in the country is treated as resident even with fewer days. The reverse also happens: a foreigner who spent 183 days in Kazakhstan can be treated as non-resident under a double tax treaty if they prove residency in another country.
| Situation | How it counts |
|---|---|
| Day of entry or exit | counts as a day in Kazakhstan |
| 183 days in any 12 consecutive months | resident for the year in which that window ends |
| Fewer than 183 days, but a residence permit, family and home in Kazakhstan | resident by centre of vital interests |
| A citizen of a Eurasian Economic Union country works under an employment contract | salary is taxed at resident rates from day one |
| 183 days, but residency elsewhere confirmed under a treaty | may be treated as a Kazakh non-resident |
You can count days by travel dates in our tax residency calculator: it shows your status today and at the end of the year.
How to become a tax resident of Kazakhstan: step by step
Kazakhstan does not require an application to become resident: the status arises from the facts. But to stay legally for long enough and use the status, you need several steps.
- Secure legal residence. Visa-free periods are short: Russian citizens may stay up to 90 days in any 180, and citizens of many other countries less. To live there 183 days you need a residence permit or temporary residence permission based on work, business, study or family.
- Get an individual identification number. Banks, employers, the tax office and the e-government portal need it. Foreigners receive it at a public service centre or the tax office.
- Count your days. Record entries and exits over the last 12 months: days of entry and exit count, and the window must end in the year you need.
- Choose a regime for your income. Salary under an employment contract is taxed by the employer. If you work for yourself, a foreigner with a residence permit can register as an entrepreneur and pay 4% of income on the simplified return, and many regions set 2% or 3% in 2026.
- Confirm your status to the tax agent. Residency for withholding is determined by the employer or another tax agent. Show them evidence of your days and centre of interests, or tax will be withheld as for a non-resident.
- Declare worldwide income. A resident declares income on which no one withheld tax, including foreign income, and can credit tax paid in another country.
- Get a certificate for another country. You need it to apply a treaty and prove to your previous country that you live in Kazakhstan. It is free and takes 2 business days.
Tax residency certificate and double tax treaties
Tax residency certificates are issued by the State Revenue Committee. You apply on the e-government portal, in the taxpayer account, at a state revenue office or at a public service centre. The service is free and the result is ready in 2 business days. A fee applies only to foreigners who are investment residents of the Astana International Financial Centre.
From 2026 the certificate is issued only for use outside Kazakhstan: it is no longer required inside the country, where the tax agent determines residency. Residency is confirmed to apply a double tax treaty: to reduce withholding tax in another country or to credit tax already paid.
Kazakhstan has more than 50 treaties in force, including with Russia, Belarus, Armenia, Georgia, Kyrgyzstan, Uzbekistan, Ukraine, Turkey, the UAE, Germany, the UK and the US. A foreigner who wants to apply a treaty in Kazakhstan submits a certificate from their own country with an apostille and a notarised translation into Russian or Kazakh.
What changes in your taxes once you are resident
A Kazakh resident pays individual income tax on worldwide income. From 2026 the rate has two steps: 10% on annual income up to 8,500 monthly calculation indices, about $82,000, and 15% on the excess. Tax paid in another country is credited up to the Kazakh tax on the same income, with supporting documents.
A non-resident pays tax only on Kazakh income, withheld at source. So residency does not pay off for someone with large foreign income and no way to credit foreign tax, but it does for someone who works in Kazakhstan, runs a business on the simplified return or wants to leave a higher-tax country's residency. Below are the resident rates by type of income.
| Income | Tax for a resident of Kazakhstan |
|---|---|
| Foreign income | always taxed |
| Dividends | 5-15% |
| Interest | 0% at local banks |
| Capital gains | 0% or 10-15% |
| Property sales | 0% or 10-15% |
| Crypto | 10-15% |
Tax-free: shares listed in Kazakhstan after 3 years, a home after 2 years of ownership.
All rates, business taxes and worked examples are on the page taxes in Kazakhstan.
How to avoid becoming tax resident in two countries
Kazakh status does not end residency in your previous country. Russia, for example, also treats as resident anyone who spends 183 days there in 12 consecutive months. If your days are split between countries and your family and home stayed behind, you can end up resident in both, and then both may tax your worldwide income.
The treaty settles the conflict in order: where you have a permanent home, where your centre of vital interests is, where you habitually live and which country you are a citizen of. The 1996 treaty between Kazakhstan and Russia is in force, so double tax can be avoided if you obtain the certificate in time and collect evidence.
Practical rule: do not reach 183 days in your previous country, move your real life to Kazakhstan - home, account, work and family if it moves with you - and keep border stamps and contracts.
Restrictions for certain nationalities
Tax residency rules are the same for everyone, but citizenship affects entry, work and tax on salary.
Citizens of Russia and other Eurasian Economic Union countries - Belarus, Armenia and Kyrgyzstan - work in Kazakhstan under employment contracts without a work permit. Their salary is taxed at resident rates from day one, without waiting for 183 days, but this applies only to employment: business and investment income follows the general residency rules. Russian citizens may stay up to 90 days in any 180; beyond that they need a residence permit or temporary residence permission.
Citizens of Ukraine, Uzbekistan, EU countries and the US need permits for employment under the general rules, and many countries have shorter visa-free periods. US citizens are taxed by citizenship wherever they live: the treaty between Kazakhstan and the US is in force, and Kazakh tax is credited against US tax under US rules.
Kazakh tax residency means a permit, counted days, the tax agent and a certificate for your previous country
The law does not stop you from becoming a Kazakh resident on your own. But mistakes cost more than fees: visa-free periods run out before 183 days add up, the employer withholds tax as for a non-resident, foreign income is left out of the return, and your previous country rejects the documents. Murblz support removes these risks: Murblz specialists choose a ground for a residence permit, count days, prepare evidence of the centre of vital interests, obtain the certificate and declare worldwide income with a foreign tax credit. We guarantee professional work and a transparent process, and in most cases a result on the first application.
The cost of support depends on your income and previous country; a manager will calculate it in the chat.
This topic in other countries
Tax residency in other countries:
- How to become a tax resident of Georgia in 2026
- How to become a tax resident of the UAE in 2026
- How to become a tax resident of Armenia in 2026
- How to become a tax resident of Monaco in 2026
- How to become a tax resident of Belarus in 2026
- How to become a tax resident of Turkey in 2026
- How to become a tax resident of Cyprus in 2026
- How to become a tax resident of Portugal in 2026
- How to become a tax resident of Spain in 2026
- How to become a tax resident of Thailand in 2026
- How to become a tax resident of Singapore in 2026
Relocation, taxes and business in this country:
- taxes in Kazakhstan
- moving to Kazakhstan
- Kazakhstan residence permit: all grounds
- Almaty guide
- Astana guide
- company registration in Kazakhstan
- bank account in Kazakhstan
Count your days and compare countries:
- tax residency calculator: 183 days by travel dates
- taxes around the world: rates compared
- the 183-day rule in plain words
FAQ
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