TAXES IN KAZAKHSTAN

Tax residents of Kazakhstan are taxed on worldwide income, while tax non-residents are taxed only on income from Kazakhstan sources.

Personal income tax rates.
A single flat rate of 10% is applied to the income of individuals.

Tax residents of Kazakhstan.
A tax resident of Kazakhstan is an individual who has spent 183 or more days in Kazakhstan during any 12-month rolling period ending in 2023 (including arrival and departure days) or has spent less than 183 calendar days during any 12-month rolling period but whose center of vital interests is located in Kazakhstan during 2023.

A center of vital interests is considered to be located in Kazakhstan if the following criteria are simultaneously met during the reporting year:

The individual had Kazakh citizenship or a residence permit.
The individual's family and/or close relatives resided in Kazakhstan.
The individual and (or) members of his family owned real estate in Kazakhstan that was available to the individual and (or) members of his family at any time.
Tax non-residents of Kazakhstan.

Tax non-residents of Kazakhstan.

An individual who does not fall within the definition of a "Kazakhstan tax resident" (see above criteria).
A foreign citizen or a stateless individual recognized as a non-resident under an applicable double tax treaty (DTT). According to the requirements of the Tax Code, the foreign tax residency certificate must be provided by the deadline set for filing the tax return (i.e. March 31 of the year following the reporting year). It must be duly legalized (apostilled) and a notarized Russian/Kazakh translation must be attached.