Kazakhstan Tax Rates
Kazakhstan operates a flat 10% personal income tax rate, making it one of the most competitive in the region. The standard corporate tax rate is 20%, and VAT is 12%. As Central Asia's largest economy, Kazakhstan offers the Astana International Financial Centre (AIFC) with its own tax regime and English common law framework. Oil and gas extraction is a major revenue source, with subsoil users subject to special taxation.
Top Income Tax Rate
10%
Corporate Tax Rate
20%
VAT / Sales Tax
12%
Capital Gains Tax
10%
Detailed Tax Information
Income Tax Brackets
Kazakhstan imposes a flat 10% personal income tax on all taxable income for residents. Non-residents are taxed at varying rates on Kazakhstan-sourced income: 20% on most income types, 15% on dividends, interest, and royalties. The flat rate system is simple to administer and competitive regionally.
| Income Range | Tax Rate |
|---|---|
| ₸0+ | 10% |
Corporate Tax
Kazakhstan's standard corporate income tax rate is 20%. Subsoil users (oil, gas, mining companies) are subject to additional taxes including excess profit tax. Agricultural producers may benefit from a simplified special tax regime. The AIFC offers a 0% corporate income tax rate for qualified participants until 2066.
Standard Rate
20%
Capital Gains Tax
Capital gains for individuals are included in taxable income at the flat 10% rate. Corporate capital gains are taxed at the standard 20% rate. Gains on the sale of securities that are listed and meet certain conditions may be exempt.
Rate
10%
VAT / Sales Tax
Kazakhstan's VAT is levied at 12% on the supply of goods and services. Exempt supplies include financial services, medical services, education, and residential property sales. The 12% rate is competitive within the region.
Standard Rate
12%
Cryptocurrency Tax
Kazakhstan has introduced regulations for cryptocurrency mining, requiring licensing and imposing fees on electricity used for mining. Income from crypto trading by individuals would be subject to the flat 10% income tax. Kazakhstan became a major Bitcoin mining hub after China's mining ban in 2021.
Tax Treaties
Kazakhstan has approximately 55 double taxation agreements, reflecting its strategic position between Europe and Asia and its significant foreign investment in extractive industries.
Treaty Network
55
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Kazakhstan
See how much you could save by moving here from your current country.
+$4K
Tax in United States
$24K
24.4% effective
Tax in Kazakhstan
$20K
20% effective
You Save
17.9%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
