Kazakhstan Corporate Income Tax
Detailed corporate income tax rates and rules for Kazakhstan in 2026.
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%
Additional Notes
Kazakhstan's extractive sector faces complex taxation including mineral extraction tax, excess profit tax, rent tax for oil exports, and bonuses. Special economic zones provide tax incentives for manufacturing and technology companies.
How Kazakhstan Corporate Tax compares
Kazakhstan’s corporate tax rate of 20% is the 127th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Asia’s regional average of 19.7%.
