Kazakhstan Personal Income Tax
Detailed personal income tax rates and rules for Kazakhstan in 2026.
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 (KZT) | Tax Rate |
|---|---|
| ₸0+ | 10% |
Filing Deadline
March 31 (annual tax return for certain categories of taxpayers)
Residency Rule
An individual present in Kazakhstan for 183 days or more in a calendar year is a tax resident. Residents are taxed on worldwide income.
Additional Notes
Kazakhstan provides various tax deductions including mandatory pension contributions, medical expenses, and education costs. The Astana International Financial Centre (AIFC) participants benefit from a special tax regime.
How Kazakhstan Income Tax compares
Kazakhstan’s top personal income tax rate of 10% is the 169th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Asia’s regional average of 22.2%.
