Kazakhstan Capital Gains Tax
Detailed capital gains tax rates and rules for Kazakhstan in 2026.
Capital GainsKZT
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.
Standard Rate
10%
Exemptions
- Gains on listed securities held for 3+ years may be exempt
- Gains from the sale of a primary residence (once every calendar year)
How Kazakhstan Capital Gains compares
Kazakhstan’s capital gains tax rate of 10% is the 115th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Asia’s regional average of 13.9%.
Kazakhstan
10%
Asia average
13.9%
Global average
13.8%
