How many tax treaties does Kazakhstan have?

Kazakhstan has 55 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are Kazakhstan's most important treaty partners?

Kazakhstan's major treaty partners include Russia, China, Germany, United Kingdom, Turkey, and others. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do Kazakhstan's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, Kazakhstan may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

Kazakhstan 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.

FlatAsia

Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

RussiaChinaGermanyUnited KingdomTurkeyUnited StatesSouth KoreaFrance

About Kazakhstan's Treaty Network

Kazakhstan maintains a network of 55 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

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Kazakhstan Tax Treaties

Major Treaty Partners

About Kazakhstan's Treaty Network

Kazakhstan Tax Treaties FAQ